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
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
Kevin Ashman, a tax partner at Lovells LLP, and Suzanne Price, an associate at Lovells LLP, look at the conditions of the new property authorised investment funds regime
Alan Dolton, editor of Tolley's Tax Cases, summarises the Committee of the Whole House debate on the Finance Bill
Sara Luder of Slaughter and May looks at the implications for the UK of the decision taken by Shire plc to introduce a new non-UK-tax-resident holding company