SDRT

Richard Sultman

Rob Sharpe

Key points to note.

Philip Ridgway

An affectionate farewell to an ancient tax – and a group relief question its replacement is yet to answer.

Ros Martin

Consultant Ros Martin provides an overview of this year’s Finance Act, including reforms to income tax and inheritance tax, the recast carried interest regime, changes to capital allowances and venture capital schemes, and expanded compliance and anti-avoidance provisions.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) consider the Court of Appeal’s purposive approach to the notional company fiction in Muller, HMRC’s consultation on extending the Uncertain Tax Treatment regime, and the proposed UK corporate re-domiciliation regime.

Jenny Doak

Jenny Doak (Paul Hastings) contrasts a year of relative domestic stability with international upheaval.

A report by Lexis®+ UK Tax, with additional practitioner comment.

Freddie Schwier

Dominic Foulkes

Under current law, moving an existing group to the UK can be cumbersome. Dominic Foulkes and Freddie Schwier (Davis Polk) explain how the proposed legislative regime could help.

Jack Jones

David Wilson

The government has announced the repeal of the 1.5% stamp tax charge on issuances and certain transfers, with effect from 1 January 2024. David Wilson and Jack Jones (Cooley) review the proposed implementation measures which are currently open for consultation.

Jill Gatehouse Josh Critchlow Alison Dickie

Jill Gatehouse, Josh Critchlow and Alison Dickie (Freshfields Bruckhaus Deringer) explore some of the interesting questions about the tax consequences of the proposed regime.

Siobhan Mossop (EY) explores the key stamp duty, SDRT and RETT considerations for restructures, appointments and court procedures.

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