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Take advantage of our free expert resources, written by the experts at LCN Legal, based on their practical experience of working with multinational groups and their advisers across the globe. If you are interested in these areas, you may wish to bookmark this page to check back regularly for new information.

The LCN Tax Interview: Paul Barnes

10 April 2014 Paul Sutton

We are delighted to feature an interview with Paul Barnes, Director of Tax at Visa Europe and former Head of Tax, EMEA at Marsh & McLennan. Why did you get into tax? In the old days in accountancy practices, you needed to qualify as a chartered accountant in the audit department before you moved into…

Group Reorganisations

Interviews

Intercompany agreement template for transfer pricing: services agreement

9 April 2014 Paul Sutton

LCN Legal has published a template Services Agreement for transfer pricing. This template forms part of the LCN Legal ‘toolkit’ of practical resources and template intercompany agreements, which are designed to make it easier for corporates and transfer pricing professionals to put in place intercompany agreements to support their transfer pricing compliance. For further information…

Intercompany Agreements

Government Support for the Real Economy

7 April 2014 Paul Sutton

This article is kindly contributed by Daniel Kiernan, Associate Director at Intelligent Partnership, an organisation which provides training, research and reports on investments to financial advisers, planners and wealth managers. Daniel’s contact details are at the end of this article. There have been a few very positive moves by the government to support investment in…

Uncategorised

What kinds of reserves are distributable?

3 April 2014 Paul Sutton

The amount of a company’s distributable reserves is relevant when considering whether a dividend can be paid. It is also a factor in deciding whether an asset can be transferred to a related party at book value as opposed to market value, or whether a debt receivable can be waived. The following table summarises different…

Group Reorganisations

What investors look for in a company seeking to raise EIS/SEIS funds

1 April 2014 Paul Sutton

This article is kindly contributed by Martin Sherwood, a partner at Enterprise Investment Partners LLP (EIP). EIP are specialists in fund-raising for smaller companies through tax-efficient structures, with a particular emphasis on the Enterprise Investment Scheme (EIS). Martin’s contact details are at the end of this article. When the founders of smaller companies raise funds…

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Assessing UK property investment opportunities: an introduction

31 March 2014 Paul Sutton

This article is kindly contributed by Peter Ogden, KBW Chartered Surveyors. Peter’s contact details are at the end of the article. If you have decided to invest in property (real estate) here are some points to consider in assessing opportunities. We will be looking here at direct investment in property rather than via funds, equities…

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Setting up a private syndicate to invest in UK property – the key terms you need to agree with co-investors

28 March 2014 Paul Sutton

This article is for people who want to set up a private syndicate to invest in UK property. For guidance on choosing the legal structure for this kind of arrangement, click here. In order to set up a syndicate, you will need to agree certain key terms with your co-investors. To begin with, you will…

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The LCN Tax Interview: Brian Sturtz

27 March 2014 Paul Sutton

We are delighted to feature an interview with Brian Sturtz, former Director of International Tax and Transfer Pricing at Walmart Stores, Inc., and former former Director of International Tax at Univar, the global chemicals distribution group. Brian passed away on August 13, 2015. What are your top 3 likes when dealing with national tax administrations? 1) Transparency…

Group Reorganisations

Interviews

Intercompany Agreements