In the final part of this series of articles on taxing hotels, Elizabeth Bradley CTA and Neville Wright of Berwin Leighton Paisner, explore VAT and stamp duty within the context of hotels
A selection from Ernst & Young's 2003 Budget Alert, concentrating on measures affecting business
Neville Wright and Elizabeth Bradley CTA of Berwin Leighton Paisner begin a series of three articles looking at the tax implications of hotel ownership. Part 1 looks at common ownership structures of hotels and the implications of the substantial shareholding exemption
John Davison, indirect tax partner, Baker Tilly, continues our series on the various VAT problems of developing a property business. In this article he covers the development of the new site
Daron Gunson, FCA, FTII, of the Parmentier Arthur Group meets John Hayward of Carr Sheppards Crosthwaite as he looks back over 24 years dealing with pension matters — on both sides of the fence
Continuing our series of basic informative articles, Adrian Shipwright and Rupert Baldry, Pump Court Tax Chambers, consider trusts and settlements
Claire Treacy, Senior Manager, and Shakila Kauser, Assistant Manager, from KPMG's Real Estate Tax Group, identify the vehicles currently available to facilitate investment in UK real estate
Mike Arnold, FTII, VAT partner in the PricewaterhouseCoopers' Real Estate Tax team, explores some recent, and not so recent, case law to see whether we have a clear view on when a tenant makes a supply to a landlord when negotiating a new lease deal
John Davison, indirect tax partner, Baker Tilly, commences our series on the various VAT problems of developing a property business. In this article he looks at the acquisition of a first property
Daron Gunson, FCA, FTII, of the Parmentier Arthur Group meets Afshin Taraz, FCA, of Thompson Taraz, Chartered Accountants and Property Business Advisors