Continuing our series of basic informative articles, Jane Feeney, Solicitor, Mayer, Brown, Rowe & Maw LLP, writes on the tax treatment for landlords and tenants when they enter into a lease
Charles Beer, Head of Real Estate Tax at KPMG, considers whether REITs will be involved in bids and corporate acquisitions and the tax consequences of being so
Continuing our series of basic informative articles, Stephen Barratt, Senior Manager with Grant Thornton UK LLP, considers the key taxation issues associated with the tax affairs of individuals not domiciled in the UK
Alan Dolton, Editor of Tolley's Tax Cases, concludes our coverage of the Report Stage and Third Reading debates on the Finance Bill
Michael Conlon QC, of Pump Court Tax Chambers, highlights VAT problems which can arise in property transactions involving nominees
Matthew Hutton, Chartered Tax Adviser, summarises the inheritance tax (and other) issues to be addressed if the succession process for the owner-managed business is to be kept as fiscally painless as possible