Continuing our series of basic informative articles, Peter Hewitt of Ernst & Young examines the latest tests for eligibility to join a VAT group, and provides guidance to help businesses decide whether to take the plunge
Robin Mathew QC, New Square Chambers, considers when two or more land transactions are 'linked' and, for SDLT anti-avoidance purposes, treated as one
Victoria Linford, an associate in the tax unit at McGrigors, examines how UK-wide tax laws apply to Scottish property transactions
John Hayward, Pension Consultant, looks at the amendments in the Finance Act 2005 to the simplified pensions regime starting next year
Renewing a lease is one of the commonest land transactions, but is far from straightforward. Christopher Cox, tax partner at Beachcroft Wansbroughs Solicitors, takes a look
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, describes the debate on the April Finance Bill
Peter Beckett, Director, and Steve Kirby, Tax Adviser, in Ernst & Young's Real Estate Advisory Group, consider the road ahead for the introduction of a UK REIT
Patrick Cannon, Barrister, 24 Old Buildings, offers initial comments on some of the SDLT changes in the Finance Bill
Pete Miller, Tax Director in Ernst & Young, outlines the measures in the Budget which affect corporates
Charles Beer, Head of Real Estate Tax at KPMG, outlines how the Budget has affected the property sector