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
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
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
David Blumenthal, Tax Partner, Dewey Ballantine, reports on an IFA technical meeting on current tax issues in securitisation
Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, continues his coverage of the Finance Bill Debates
Continuing our series of basic informative articles, Gordon Faragher, Financial Training Company, looks at National Insurance Contributions
John Whiting, Tax Partner, PricewaterhouseCoopers, reports on his experiences with the House of Lords Committee
Ruth Mark of KPMG reviews the Tolley's Practical Stamp Duty Land Tax conference, which took place on 17 May 2004
Bas Kundu, Tax Director and Grant Beaumont, Tax Manager in KPMG's Real Estate Advisory Services, review the application of s 776 to property transactions