Jessica Kemp (Travers Smith) considers two recent developments concerning the stamp charge in relation to the issue and transfer of UK shares to clearance services and depositaries.
Nigel Doran (Macfarlanes) revisits the case of HMRC v Tottenham Hotspur and recent case law concerning this frequently contentious distinction.
Chris Bates (Norton Rose Fulbright) examines a decision which explores the scope of purposive construction of tax statutes and what constitutes a realistic view of the facts.
Mike Lane and Zoe Andrews (Slaughter and May) take a look at recent developments affecting the City.
Lee Squires and Fiona Bantock (Hogan Lovells) review the latest VAT developments that matter.