Cliona Murphy, Tax Director, Deloitte & Touche LLP, discusses the impact of the introduction of SDLT on reconstructions and the effective creation of two separate stamp tax regimes
Nigel Eastaway, Senior Tax Consultant, Chiltern plc, reviews Extracting Profit from the Family Company by Roger Jones; Published by LexisNexis; 28pp; price £25
Philip Martin once again provides us with his very personal opinions. In this article he looks at the Revenue's 'amnesia' as regards challenges under EC Law
Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions
Charles Beer, Tax Partner, KPMG, comments on the property aspects of the Pre-Budget Report
Stephen Edge, Slaughter and May, gives us the City reaction to the PBR
John Whiting, tax partner at PricewaterhouseCoopers, digs through the layers of the onion that are the employee-related measures of the Pre-Budget Report
Ernst & Young provide us with a summary of the Chancellor's proposals
Eric Williams, tax partner and Gary Ashford, senior tax manager at Grant Thornton UK LLP examine investigations into Employment Benefit Trusts