Nick Beecham, Partner at Field Fisher Waterhouse LLP, considers the mounting case for extending stamp tax exemptions to charities established outside the UK (and even outside the EU)
Jo Quelch and Craig Rowlands of KPMG discuss the tax issues which need to be considered when part of the consideration for the purchase of a company will include an 'earn-out'
Caroline McDermott, Solicitor, and Alison Walker, Associate, in the Tax Group at Pinsent Masons provide an overview of commercial and tax issues for a buyer when acquiring from an administrator
Camilla Spielman, Senior Associate at Eversheds, outlines the current direct tax position of UK authorised investment funds
Paul Clark, Consultant at Cripps Harries Hall LLP, writes on SDLT and leases
Charles Beer, Senior Partner in KPMG's Real Estate Tax Practice, reviews the Pre-Budget Report from the standpoint of the property market