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
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
The Tax Journal has offered its Editorial Board and others a free hand (with no Editorial interference) to publish their opinions, which do not, of course, necessarily represent those of The Tax Journal. Simon McKie kicks off with some strong comments on the current anti-avoidance debate
In the second of a three-part series of articles on taxing hotels Neville Wright and Elizabeth Bradley CTA, of Berwin Leighton Paisner, look at tax reliefs available for hotels
Continuing our series of basic informative articles, Jonathan Ivinson, Partner in McDermott, Will & Emery's London Tax Group, updates his previous back to basics article on corporate debt in the light of FA 2002
Continuing our series of basic informative articles, Lakshmi Narain outlines the basic issues involved when using accounting for tax
Continuing our series of basic informative articles, Adrian Shipwright and Rupert Baldry, Pump Court Tax Chambers, consider trusts and settlements