Patrick Cannon examines the recently announced proposals for a full SDLT charge on the sale of SPVs owning residential property
Continuing our series of basic informative articles, David Nickson, Partner, KPMG LLP, outlines the background to partnership vehicles and taxation in the corporate context
Sara Luder of Slaughter and May discusses the recent HMRC consultation document on a principles-based approach to financial products avoidance
David F Williams of KPMG's Tax Business School® considers how corporate social responsibility principles apply in the area of taxation
Jeremy de Souza, who chaired the recent Stamp Taxes Practitioners Group's second Annual Conference, gives us a brief overview of that conference and introduces this special mini-issue on SDLT