STAMP TAXES

Helen Coward

Sweet relief? Helen Coward and Amelia Roffey (Simmons & Simmons) examine recent guidance from the Upper Tribunal on SDLT overpayment claims.

Rob Sharpe

Richard Sultman

Key points to note.

Jenny Doak

Jenny Doak (Paul Hastings) contrasts a year of relative domestic stability with international upheaval.

Naomi Lawton

Naomi Lawton (A&O Shearman) finds much to welcome in the Government’s latest policy statements.

Freddie Schwier

Dominic Foulkes

Under current law, moving an existing group to the UK can be cumbersome. Dominic Foulkes and Freddie Schwier (Davis Polk) explain how the proposed legislative regime could help.

Edward Reed

Kazia Gagg

Edward Reed and Kazia Gagg (Macfarlanes) consider what’s in store for private clients under the new Labour government and comment on a number of tribunal decisions on the remittance rules, SDLT and entrepreneurs’ relief.

David Wilson

Jack Jones

After an uneventful Budget and Tax Administration and Maintenance Day, and with little by way of legislative proposals (except for those advising non-doms), some of the most interesting tax developments of recent months have come in the form of...

Adam Kay

Susan Dennis

The SDLT partnerships rules are complex, with many areas of uncertainty. Adam Kay and Susan Dennis (Saffery) review some of the traps to be aware of.

Suzi Evans

Many fear financial services SDRT. Suzi Evans (Alpine Edge Consulting) considers how the cause of that fear may not lie within the legislation.

Paul Clark

John Shallcross

The meaning of ‘land transaction’ is more important than ever. Paul Clark (Cripps) and John Shallcross (Blake Morgan) explore the issues, with examples.

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