SDLT

In this month’s briefing, Mark Middleditch (Allen & Overy) provides a round-up of recent tax developments affecting the City, including: the decisions in Sir Fraser Morrison (contingent CGT liability for shareholder-director) and Project Blue (SDLT anti-avoidance); new tax relief for corporate rescues; and the Office of Tax Simplification’s report on partnership taxation.

Santhie Goundar

The Scottish Landfill Tax (Qualifying Material) Order, SSI 2015/45, has been laid before the Scottish Parliament and lists the materials that will qualify for the lower rate of Scottish landfill tax from 1 April 2015.

Simon Yeo

A variety of straightforward commercial lease transactions can fail to qualify for the usual SDLT reliefs merely because the lessor or lessee is acting through a nominee, Simon Yeo (KPMG) explains

Cathya Djanogly

SDLT planning and s 75A

Lakshmi Narain

Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain

Andrew Levene

Andrew Levene (BKL) answers a query on the sale of residential property owned by a company.

Your Lexis®PSL Tax guide to the tax measures

Chris Sanger

Chris Sanger (EY) examines the smorgasbord of tax measures announced this week

James Bullock Simon McKie John Hawksworth Helen Lethaby David Whiscombe John Whiting CBE

Practitioner views on the Autumn Statement:

Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
Simon McKie (McKie & Co) reviews the private client perspective;
James Bullock (Pinsent Masons) considers enforcement and compliance issues;
David Whiscombe (BKL Tax) assesses the impact on SMEs;
John Whiting (OTS) gives the Office of Tax Simplification’s view; and
John Hawksworth (PwC) provides an economic perspective.