Philip Martin, Senior Tax Manager at Marks & Spencer, reviews the latest Revenue proposals in the field of lease duty
In this second of a series, Patrick Cannon, Head of Stamp Taxes at PwC, looks at the treatment of partnerships and compares the stamp duty legislation to the new Stamp Duty Land Tax. Legislative references are to the Finance Bill 2003 unless otherwise stated
In this first of a series of articles on the stamp duty changes announced in the Budget, Patrick Cannon, Head of Stamp Taxes at PwC, analyses the important changes to the existing stamp duty regime
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 move to being a property investment company
Charles Beer, Partner, KPMG, reports on changes relevant to property in the Budget
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