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STAMP-DUTY


Matthew Mortimer and Tamar Ruiz (Mayer Brown) provide an overview of the tax treatment of derivatives, repo and stock loan transactions for UK companies.
Many fear financial services SDRT. Suzi Evans (Alpine Edge Consulting) considers how the cause of that fear may not lie within the legislation.
The SDLT exemptions for alternative property finance need to be updated to give parity with conventional mortgages. Without change, SDLT will distort the market, warns Sean Randall (Blick Rothenberg).
James McCredie (Macfarlanes) reviews a hugely welcome new regime, but explains there are still some ‘shoot in foot’ opportunities that it is to be hoped the government and HMRC will resist.
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
Card image Elena Rowlands Ian Zeider Cathryn Vanderspar
Elena Rowlands, Cathryn Vanderspar and Ian Zeider (Travers Smith) are hopeful that the government will seize the opportunity for positive change to support the UK’s funds industry.
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 
With the UK’s continuing attractiveness as a holding company tax jurisdiction, Jonathan Cooklin and Dominic Foulkes (Davis Polk) consider the scope of technical UK tax issues that have a direct bearing on the drafting of merger agreements and related documents which implement these transactions.
 
Paula Tallon (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.
 

The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

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