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
Nigel Eastaway, Senior Tax Consultant at WJB Chiltern plc, gives us his personal opinion on where we are now
Kevin Griffin and Georgina West of Ernst & Young Stamp Taxes team take a first look at the draft legislation to bring partnerships into the SDLT fold
Philip Martin, Marks & Spencer plc, puts the Condocs into the retail perspective
William Moyes, Director General, BRC, provides us with an overview of the British Retail Consortium and how it progresses tax issues
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