Patrick Cannon looks in detail at the SDLT anti-avoidance rules introduced 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
Lakshmi Narain, Director, Tax Services at Baker Tilly and Marc Selby, Partner, Laytons Solicitors, update us on the practical issues of SDLT
Matthew Hutton, Chartered Tax Adviser and Lecturer and Writer on SDLT, discusses the regime for partnerships as revised by the Finance Act 2006
Patrick Cannon considers the practical difficulties involved in making disclosure when filing an SDLT return and suggests some solutions
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, partners in The Capital Allowances Partnership, outline the most often claimed capital allowance: plant & machinery allowances
In the second part of a two-part article, Patrick Cannon looks at more changes plus some matters of current debate in SDLT, drawing on extracts from the new edition of his book Tolley's Stamp Taxes 2006–07