STAMP-TAXES

Matthew Everett Helen Buchanan Gabrielle Van der Haegen

Beneficial ownership and entitlement are pervasive concepts in tax law. Helen Buchanan, Matthew Everett and Gabrielle Van der Haegen (Freshfields Bruckhaus Deringer) explore some of the practical applications.

Sadiq Hashmi

Ben Handley

A back to basics guide, by Ben Handley and Sadiq Hashmi (BDO).

David Wilson

Jack Jones

After an uneventful Budget and Tax Administration and Maintenance Day, and with little by way of legislative proposals (except for those advising non-doms), some of the most interesting tax developments of recent months have come in the form of...

Naomi Lawton

Melville Rodrigues

Melville Rodrigues (Apex Group) and Naomi Lawton (Allen & Overy) provide an overview of the new regime that offers additional flexibility and plugs a gap in the UK’s existing fund range.

Suzi Evans

Many fear financial services SDRT. Suzi Evans (Alpine Edge Consulting) considers how the cause of that fear may not lie within the legislation.

Peter North

Richard Sultman

While awaiting the outcome of HMRC’s consultation on stamp tax modernisation, Richard Sultman and Peter North (Cleary Gottlieb) consider some missed opportunities and unresolved issues.

Mike Lane

Zoe Andrews

Tricky timings, difficult delineations, punitive payments... Mike Lane and Zoe Andrews (Slaughter and May) review the latest developments that matter.

David Wilson

Jack Jones

The government has announced the repeal of the 1.5% stamp tax charge on issuances and certain transfers, with effect from 1 January 2024. David Wilson and Jack Jones (Cooley) review the proposed implementation measures which are currently open for consultation.