Latest insights

The U.K. Criminal Finances Act (“CFA”) received Royal Assent on 27 April 2017. The CFA contains two new criminal offences aimed at corporates – the failure to prevent the facilitation of U.K. tax evasion, and the failure to prevent the facilitation of foreign tax evasion – it is expected that these provisions will become effective later this year.

As record profits in mortgage warehouse lending attract lenders and investors, concern is mounting through the lending community regarding new entrants that lack warehouse lending experience.

When it comes to acquisitions and tax, there is nothing buyers love more than a good step-up. Check that — a great step-up. A step-up in the tax basis of the acquired assets allows the buyer to amortize the resulting identifiable intangibles and goodwill/going concern over a 15-year period.

On this episode of A&M Conversation With, Valuation Services, Senior Directors Brent Sloan and Robert Pay discuss the election of accounting alternatives for intangible assets acquired in business combinations and subsequent goodwill impairment testing.

Alvarez & Marsal(A&M) announced the opening of a Stockholm office aligned with the firm’s global expansion strategy and in response to market demand for an independent professional services firm to meet recent pan-European regulatory requirements. Recognized transaction advisory and operations professionals Christer Wiberg, Taus Wolfsberg and Christer Johansson join A&M’s Stockholm office as Managing Directors, with Mr. Wiberg serving as Country Leader and Transaction Advisory Leader of A&M’s Nordic operations.