Lakshmi Narain, Director, Baker Tilly, reviews Stamp Duty Land Tax, Second Edition, by Michael Thomas, Barrister of Gray's Inn; Published by Cambridge University Press; 398pp; price £85; ISBN: 0-521-60632-2
Patrick Cannon, Barrister of 15 Old Square, Lincoln's Inn, reviews the Budget announcements on SDLT and stamp duty
Budget 2006 didn't contain many employer-related issues but, as John Whiting and Gary Hull, PricewaterhouseCoopers LLP, explain, they did generate some noise
Pete Miller, Tax Director at Ernst & Young, discusses corporate changes in the Budget
The Tax Journal brings you extracts from Ernst & Young's 2006 Budget Alert. Ernst & Young's comments are in italics
Paul Harris, Senior Tax Manager, Ernst & Young, looks at how an EU recommendation may effectively allow SMEs to set losses in one Member State against profits in another EU country
Richard Holme and Janet Paterson of Creaseys, Tunbridge Wells, look at tax issues for AIM companies and their shareholders
Michael Ingle of Baker & McKenzie LLP's London Employee Benefits Group considers some of the major UK income tax issues and pitfalls relating to share benefits for internationally mobile employees
In the first of two articles John Hayward, pension consultant, looks at what companies need to do in anticipation of the new pensions regime
In this second part of a two-part article John Lindsay, Linklaters, considers the accounting and tax treatment which can apply for investors in convertible and exchangeable securities