In this second of a series, Patrick Cannon, Head of Stamp Taxes at PwC, looks at the treatment of partnerships and compares the stamp duty legislation to the new Stamp Duty Land Tax. Legislative references are to the Finance Bill 2003 unless otherwise stated
In the first of a series, David Cohen, head of employee incentives at Norton Rose, explains how employee share schemes will be affected by the Budget. This week he covers approved schemes
John Whiting, tax partner PricewaterhouseCoopers and immediate past president of the Chartered Institute of Taxation, finds plus and minus points in the Budget for employers
Charles Beer, Partner, KPMG, reports on changes relevant to property in the Budget
A selection from Ernst & Young's 2003 Budget Alert, concentrating on measures affecting business
In the second of a three-part series of articles on taxing hotels Neville Wright and Elizabeth Bradley CTA, of Berwin Leighton Paisner, look at tax reliefs available for hotels
Heather Self, Group Tax Director with Scottish Power plc, reviews the Revenue's guidance on the motive test for CFCs, focussing particularly on the issues facing captive insurance companies
Neville Wright and Elizabeth Bradley CTA of Berwin Leighton Paisner begin a series of three articles looking at the tax implications of hotel ownership. Part 1 looks at common ownership structures of hotels and the implications of the substantial shareholding exemption
Continuing our series of basic informative articles, Jonathan Ivinson, Partner in McDermott, Will & Emery's London Tax Group, updates his previous back to basics article on corporate debt in the light of FA 2002
Continuing our series of basic informative articles, Lakshmi Narain outlines the basic issues involved when using accounting for tax