Anne Fairpo continues our series on the taxation of intellectual property, this week concentrating on research and development tax relief
James Bullock, Head of Tax Litigation at KLegal, looks at the circumstances in which the tax authorities can raid a business — or the homes of its officers — and what they should do in their defence
Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
John Davison, Indirect Tax Partner, Baker Tilly concludes our series on the various VAT problems of developing a property business. In this article he discusses the option to tax
Patrick Cannon, Barrister, updates our special issue on SDLT published last week (Issue 715) with news of the two new SDLT regulations issued on 30 October 2003
Patrick Cannon, Barrister, puts us in the picture and introduces this special edition on SDLT
Philip Martin, Senior Tax Manager, Marks & Spencer, discusses the recent consultation process on lease duty and its outcome
Reg S Nock, Barrister, Lincoln's Inn, discusses the problems of the new compliance procedure for SDLT
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