A variety of straightforward commercial lease transactions can fail to qualify for the usual SDLT reliefs merely because the lessor or lessee is acting through a nominee, Simon Yeo (KPMG) explains
Simplification is long overdue, claim Paul Emery & Suzi Edwards (PwC)
Natasha Kaye and Jacob Gilkes consider the EIS and stamp duty provisions which apply when introducing a new holding company
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Jonathan Cooklin and David Wilson examine developments for UK companies listing in the US, including the emergence of direct trading of UK shares on US markets.
Equity capital markets transactions can take a number of different forms. Isaac Zailer and Aurrell Taussig examine the tax issues
HMRC’s recently published guidance on SDLT and de-enveloping transactions is distinctly unhelpful, writes Marc Selby
Simon Yeo reflects on HMRC’s recent guidance on how the SDLT anti-avoidance in FA 2003 s 75A applies to financing around distributions of property to shareholders
Shimon Shaw answers a query concerning SDLT on a residential development.
Nicola Westbrooke and Simon Yeo report that HMRC has listened constructively to criticisms made when the punative 15% SDLT charge was devised