Bas Kundu, Tax Director and Grant Beaumont, Tax Manager in KPMG's Real Estate Advisory Services, review the application of s 776 to property transactions
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill debates
Angela Lazda, UK Head of Tax for Horwath Clark Whitehill and Deepak Malhotra, tax adviser to the firm's owner-managed business clients, comment on the tax issues involved when selling a business
Nigel Watson, Solicitor, Macfarlanes, writes on approved employee share option schemes and the potential traps awaiting the unwary in Articles of Association and suggests some solutions
Andrew Flint takes a sideways look at the month's tax news
John Hayward, pension consultant, ponders the forthcoming demise of the sole purpose test for pension schemes
Tony Llewellyn, a Partner at Davis Langdon Crosher & James, explores the value of capital allowances in today's property market
Kiki Stannard, Tax Director at Smith & Williamson, explains how the recent changes impact businesses operating in the property sector