Continuing our series of basic informative articles, Steven Bone and Martin Wilson, partners in The Capital Allowances Partnership, explain plant and machinery capital allowances for fixtures
In the third of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK
In their second of three articles, John Hayward and Alec Ure, Pension Consultants, continue their explanation of the basic elements of the new pensions tax regime in the UK
Charles Elphicke, Partner, Mayer, Brown Rowe & Maw LLP, provides an overview of UK REITs and explains the conditions a company must meet to attain REIT status
Matthew Hutton, Chartered Tax Adviser and Lecturer and Writer on SDLT, discusses the regime for partnerships as revised by the Finance Act 2006
Chris Reece, of Ernst & Young, reports on the 2006 Indirect Taxes Conference held on 21 September
In a two-part article, Patrick Cannon looks at some recent changes plus some matters of current debate in SDLT, drawing on extracts from the forthcoming new edition of his book Tolley's Stamp Taxes 2006–07
John Davison, GST Partner, Grant Thornton, Australia outlines the differences and similarities between the Australian and UK tax systems, and what a new immigrant or temporary secondee may need to know
Alan Dolton, Editor of Tolley's Tax Cases, describes the House of Lords debate on the Finance Bill