In the second of two Back to Basic articles on private equity, Michael Bell and Vicki Carr, Tax Practice, Osborne Clarke, discuss the main tax issues for the private equity house and lenders
Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, reviews this semi-mature tax against what we might have expected and asks where SDLT will go next
Alan Dolton, editor of Tolley's VAT Cases, reviews some of the leading indirect tax decisions reached during 2006
Robin Williamson, Technical Director, Low Incomes Tax Reform Group, announces a new LITRG report calling for VAT reliefs on supplies to disabled people to be made fairer and more accessible
Peter Jenkins, Global Director of Indirect Tax, Ernst & Young, considers the progress with this review and looks at some more radical options from 'new world' VAT/GST jurisdictions
John Hawksworth, Head of Macroeconomics, PricewaterhouseCoopers LLP, looks at how the Chancellor has raised taxes in the Pre-Budget Report by £2 billion to keep public borrowing on track
Chris Reece, of Ernst & Young, brings us more VAT Tribunal summaries. This week he covers 19828–19830. These are up-to-date to 26 October
John Manning, tax partner and UK head of the environmental tax and regulation network, PricewaterhouseCoopers LLP, discusses measures put forward in the PBR to help the environment