Daniel Kennedy, of Nabarro LLP, explores the introduction of the new SDLT charge on abnormal increases in rent and discovers there are some major issues facing tenants (not to mention HMRC)
Patrick Cannon considers what effect the recent alterations in HMRC's Capital Gains Tax Manual might have on SDLT reporting and payment in relation to goodwill
Kate Willis, Secretary of the STPG, reports on two SDLT case studies
Nick Beecham, Partner at Field Fisher Waterhouse LLP, considers the mounting case for extending stamp tax exemptions to charities established outside the UK (and even outside the EU)
Jo Quelch and Craig Rowlands of KPMG discuss the tax issues which need to be considered when part of the consideration for the purchase of a company will include an 'earn-out'
Caroline McDermott, Solicitor, and Alison Walker, Associate, in the Tax Group at Pinsent Masons provide an overview of commercial and tax issues for a buyer when acquiring from an administrator