Patrick Cannon looks in detail at the SDLT anti-avoidance rules introduced in the Pre-Budget Report on 6 December 2006
Stephen Degnan, a consultant with Alec Ure & Associates, takes a look at the further changes to the pensions tax regime announced in the Pre-Budget Report on 6 December 2006
John Manning, tax partner and UK head of the environmental tax and regulation network, PricewaterhouseCoopers LLP, discusses measures put forward in the PBR to help the environment
Charles Beer, Head of Real Estate Tax at KPMG, outlines the tax issues in the PBR affecting the property industry
The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006
Patrick Cannon takes a look at Nominations, one of the most obscure provisions in the SDLT code
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, partners in The Capital Allowances Partnership, explain plant and machinery capital allowances for fixtures
In the third of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK
In their second of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK