Continuing our series of basic informative articles, Martin Wilson and Steven Bone, partners in The Capital Allowances Partnership outline an often misunderstood capital allowance, industrial buildings allowances
In the second part of a two-part article, Patrick Cannon looks at more changes plus some matters of current debate in SDLT, drawing on extracts from the new edition of his book Tolley's Stamp Taxes 2006–07
Sara Luder of Slaughter and May looks at the tax implications of the Treasury's proposals to strengthen London's position as the world's leading international financial centre
Aileen Barry, Director DLA Piper, comments on the inaugural Tax Journal conference on 'The Future of UK Tax: Parallel Developments in US and UK Taxation', held in London on 30 June 2006
Alan Dolton, Editor of Tolley's Tax Cases, describes the House of Lords debate on the Finance Bill
Continuing this series of basic informative articles, Jeremy Edwards and Sarah McMaster, of Baker & McKenzie LLP's Employee Benefits Group, review employee share options legislation after the FA 2006
Pete Miller, Tax Director, Ernst & Young, looks at the structure of the new disclosure regime and the new hallmarks of disclosable arrangements
Graham J Airs, of Slaughter and May, explains in detail what corporation tax practitioners need to know about the new rewritten income tax bill
Hartley Foster and Martin Caplice from the Tax Investigations and Disputes Team at DLA Piper, comment on Madeley & Finnigan v HMRC