Patrick Cannon explores the new SDLT general anti-avoidance rule and how a court might interpret it in the context of HMRC's recent supplementary 'interim guidance'
Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, reviews this semi-mature tax against what we might have expected and asks where SDLT will go next
Continuing our series of basic informative articles, Steven Bone and Martin Wilson, of the The Capital Allowances Partnership LLP, discuss common misconceptions about plant & machinery capital allowances
Alan Dolton, editor of Tolley's Tax Cases, reviews some of the leading direct tax decisions reached during 2006
Patrick Cannon looks in detail at the SDLT anti-avoidance rules introduced in the Pre-Budget Report on 6 December 2006
Stephen Degnan, a consultant with Alec Ure & Associates, takes a look at the further changes to the pensions tax regime announced in the Pre-Budget Report on 6 December 2006
John Manning, tax partner and UK head of the environmental tax and regulation network, PricewaterhouseCoopers LLP, discusses measures put forward in the PBR to help the environment
Charles Beer, Head of Real Estate Tax at KPMG, outlines the tax issues in the PBR affecting the property industry
The Tax Journal brings you extracts from Ernst & Young's commentary on the Pre-Budget Report of 6 December 2006