Mike Dalton and Tony Hennessy, both Tax Directors at Grant Thornton UK LLP, explain recent changes to the SDLT group relief clawback rules
James Hill, Partner, and Karla Yates, Associate, in the Tax Department of Mayer Brown International LLP provide an overview of the direct tax issues arising on business acquisitions
Daniel Kennedy, of Nabarro LLP, explores the introduction of the new SDLT charge on abnormal increases in rent and discovers there are some major issues facing tenants (not to mention HMRC)
Patrick Cannon considers what effect the recent alterations in HMRC's Capital Gains Tax Manual might have on SDLT reporting and payment in relation to goodwill
Kate Willis, Secretary of the STPG, reports on two SDLT case studies
Nick Beecham, Partner at Field Fisher Waterhouse LLP, considers the mounting case for extending stamp tax exemptions to charities established outside the UK (and even outside the EU)
Jo Quelch and Craig Rowlands of KPMG discuss the tax issues which need to be considered when part of the consideration for the purchase of a company will include an 'earn-out'