Sara Luder of Slaughter and May discusses the recent HMRC consultation document on a principles-based approach to financial products avoidance
Marc Selby, Partner, Laytons Solicitors, reports in detail on HMRC's presentation to the STPG Conference
Jeremy de Souza, who chaired the recent Stamp Taxes Practitioners Group's second Annual Conference, gives us a brief overview of that conference and introduces this special mini-issue on SDLT
James Aitken, Senior Associate, HBJ Gateley Wareing, puts the case for starting a Scottish Stamp Taxes Practitioners Group
Philip Ridgway, Barrister, Temple Tax Chambers, asks if bona fide purchasers in land transactions should be worried by FA 2003, s 75A?
Roger Thomas, Pump Court Tax Chambers, takes a detailed look at some of the SDLT problems facing property developers
Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update including details of the pensions aspects of the recent Pre-Budget Report