Review of election proposals by Marc Selby
Mark Joscelyne and Ben Jones summarise the tax treatment of the most common forms of inducement offered to tenants to enter into new leases
Review of budget proposals by Patrick Cannon
At a recent SDLT Conference, HMRC Stamp Taxes were invited to respond to technical questions on SDLT, Marc Selby review their answers
Bradley Phillips, Herbert Smith LLP, considers in overview the tax aspects of the various forms of restructuring a company may take when in financial difficulty while trying to avoid a formal insolvency process
William Massey QC, of Pump Court Tax Chambers, explores the tax benefits of an extension of the trust period under the Variation of Trusts Act 1958, and the impact of the Perpetuities and Accumulations Act 2009
Patrick Cannon looks at some issues raised by the application of the direct tax penalty provisions in FA 2007, Sch 24 to SDLT from April 2010 and at the extent of a professional adviser's personal liability for a penalty