Charles Beer, Head of Real Estate Tax at KPMG, looks at the key issues in the Budget relating to property
The Tax Journal brings you extracts from Ernst & Young's 2007 Budget Alert. Ernst & Young's comments are in italics
Steven McGrady, Partner and Head of Stamp Taxes KPMG LLP, describes the work of the FISCO Group, of which he is a member, relating to transaction taxes and clearance services
Ian Latter, Partner, and Neil O'Brien, Director, KPMG's UK M&A Tax team, explain the potential benefits of the increasingly popular 'Opco/Propco' structure in the context of M&A and discuss the related tax hazards
Continuing our series of basic informative articles, Penny Hamilton and Oliver Conolly of Pump Court Tax Chambers revisit the procedure of the VAT and Duties Tribunal in the light of some recent decisions
Patrick Cannon explores the new SDLT general anti-avoidance rule and how a court might interpret it in the context of HMRC's recent supplementary 'interim guidance'
Continuing our series of basic informative articles, in the first of two articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, look at the tax issues for managers
Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, reviews this semi-mature tax against what we might have expected and asks where SDLT will go next
Anthony Davis, tax partner in Gide Loyrette Nouel's London office, takes a look at the new regulations and HMRC guidance on the taxation of securitisation companies
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, of the The Capital Allowances Partnership LLP, discuss common misconceptions about plant & machinery capital allowances