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Patrick Cannon's end of year review

Card image Neil Warriner John Tolman Michelle Williamson

Neil Warriner, Michelle Williamson and John Tolman review HMRC’s recent guidance on when an LLP can form part of a group for SDLT and stamp duty purposes

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 3), SI 2010/1877, remove multiple charges to stamp duties from certain transactions made on a multilateral trading facility.

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations, SI 2010/1818, and The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.

Your impartial need-to-know guide to the coalition Government's emergency Budget

The increased frequency of corporate sales where the companies debt is not refinanced raises new concerns on the stamp duty costs of managing the debt. Simon Yeo reconsiders the basis for these worries

Review of FA 2010 measures by Nigel Popplewell

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