Some two years since it was launched, the disclosure regime is about to undergo a major extension, as Richard Collier-Keywood, UK head of tax for PricewaterhouseCoopers LLP, explains. But will it work effectively?
Lakshmi Narain, Director, Baker Tilly, reviews Stamp Duty Land Tax, Second Edition, by Michael Thomas, Barrister of Gray's Inn; Published by Cambridge University Press; 398pp; price £85; ISBN: 0-521-60632-2
Patrick Cannon, Barrister of 15 Old Square, Lincoln's Inn, reviews the Budget announcements on SDLT and stamp duty
Charles Beer, Head of Real Estate Tax at KPMG, outlines the Budget proposals in property and welcomes the introduction of REITs
Pete Miller, Tax Director at Ernst & Young, discusses corporate changes in the Budget
Continuing our series of basic informative articles, Marilyn McKeever, Senior Solicitor, Berwin Leighton Paisner, outlines the tax rules which apply to non-UK domiciled individuals
In the second of two linked articles, Gordon Keenay of KPMG's Stamp Taxes Group examines the new focus on statutory interpretation from a practitioner's viewpoint
Continuing our series of basic informative articles, Rupert Shiers, McGrigors, introduces and summarises the basic rules which dictate the way in which the courts resolve difficult points of statutory interpretation