Cliona Murphy, Director, Deloitte & Touche LLP, examines the uncertainty which exists about stamp duty and SDRT on the transfer of partnership interests where UK securities are held in partnership structures
Pete Miller, National Tax Technical Director of Tenon, writes about some more recent tax cases that have taken his interest. The theme this time is about the analysis of legal agreements and surrounding documents
Stuart Walsh and Sarah Zielicka Edwards, from McGrigors LLP, look at aggregates levy cases; rock on …
Patrick Cannon reports on a current practical problem area in SDLT which is causing considerable frustration for taxpayers and advisers and also offers some insights into responding to HMRC SDLT enquiries
Alan Dolton, Editor of Tolley's Tax Cases, continues our summaries of the Public Bill Committee debates on the Finance Bill
Jonathan Vines, Tax Partner and Tony Foley, Tax Senior Manager, KPMG LLP, look in detail at the leasing taxation changes in Finance Bill 2008
Continuing his diary, Allan Cinnamon, International Tax Consultant at BDO Stoy Hayward LLP, advises on the new regime for non-UK-domiciled individuals resident in the UK