Sharron Carle, Senior Manager at Premier Strategies Ltd and Head of Stamp Taxes at Tenon Group plc, offers further insight into the new SDLT provisions applying to partnership transactions
Robin Williamson, Technical Director of the Low Incomes Tax Reform Group, in a series of articles on the LITRG's work, discusses the role played by the Group in Finance Bill debates in Parliament
Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, examines the controversial SDLT regime for partnerships which own UK land and explains the practical implications of these complex provisions
Peter Kempster, Nabarro Nathanson, and Deputy President of the Chartered Institute of Taxation, our Guest Editor for this special issue, examines partnerships as business vehicles and introduces the issue
Continuing our series of basic, informative articles, Rupert Shiers and Carl Pastars, solicitors in the Tax Litigation team at McGrigors, explain the legal nature and UK taxation treatment of partnerships
Robin Williamson reports on the ICAEW Tax Faculty Annual Residential Conference 2004, held on 24–26 June
Kevin Griffin and Georgina West of the Ernst & Young Stamp Taxes team follow up on their earlier article by reviewing the final version of the legislation designed to bring partnerships into the SDLT fold
John Hayward, Pension Consultant, writes on Tolley's Tax Planning For Wealthy Clients conference held on 24 June
Reflecting on 'another year, another Finance Act', John Whiting, tax partner with PricewaterhouseCoopers and a past President of the Chartered Institute of Taxation, returns to, and develops, an old theme
Stephen Herring, Tax Partner and Andrew Levene, Tax Director, BDO Stoy Hayward, consider possible systems for taxing PIFs and explain the thinking behind BDO SH's response to the Government's consultation paper