Isobel d'Inverno, Director, Corporate Tax at MacRoberts, Solicitors, outlines the challenges presented by SDLT to the registration of land in Scotland
Patrick Cannon, Barrister, looks at the fraught issue of stamp duty land tax on sales of land coupled with an agreement by the vendor to erect a building on the land sold
Gordon Keenay of KPMG Stamp Taxes Group, and former Business Director of Inland Revenue Stamp Taxes, reviews the outcome of the policy and consultation process and speculates about what is still to come
Andrew Levene and Eddie Lawlor of Thompson Taraz review Irwin Mitchell's VAT Solutions, which assists users calculating the VAT liability and recovery position in property development scenarios
John Hayward, pension consultant, looks at the likely impact of stamp duty land tax (SDLT) on tax-approved pension schemes
John Hayward, Editorial Board member and pension consultant, introduces this special issue on Pensions
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 conversions into residential property
Peter Beckett of KPMG's Real Estate Tax Advisory Group considers the impact of the Corporation Tax Reform Document on property companies
Anne Fairpo starts our series on the taxation of intellectual property, commencing with creating intellectual property
Elizabeth Robertson and Richard Holme, Creaseys, Tunbridge Wells, highlight the problems of earn-outs for the OMB sector