Roger Thomas, Pump Court Tax Chambers, takes a detailed look at some of the SDLT problems facing property developers
Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update including details of the pensions aspects of the recent Pre-Budget Report
Kelly Hayworth, from the Low Incomes Tax Reform Group (LITRG), summarises the LITRG's review of the PBR 2007 and looks at what lies ahead for low income taxpayers
Patrick Cannon looks at announcements in the PBR 2007 relating to SDLT
Janet Paterson and Richard Holme of Creaseys LLP explain two major Pre-Budget announcements, one on capital gains tax and the other on the taxation of non-domiciliaries and non-residents
Andrew Goodman, an Associate at Taylor Wessing LLP, describes the benefits of business property and business asset taper relief for those exploring AIM
The Tax Journal brings you Ernst & Young's immediate reaction to the Pre-Budget Report of 9 October 2007
John Cowie of Smith & Williamson examines the ups and downs of AIM since its inception in 1995, with contribution from Marcus Stuttard, d, Deputy Head of AIM at the London Stock Exchange
Andrew Wilkes, Tax Director at Smith & Williamson the accountancy and investment management group, introduces this special issue regarding AIM