Continuing our regular contribution on SDLT issues, Patrick Cannon examines the topical and complex issues surrounding the application of SDLT to sub-sales and other contractual dealings in land
Patrick Cannon reviews the proposals in the PBR for a new tax on land development and considers some practical steps to take now in the event that the tax materialises
Rupert Baldry, Pump Court Tax Chambers, and Adrian Shipwright, Moore and Blatch, explain the writing and other formalities connected with the formation of a trust
Peter Coombs, University of Kent, outlines changes to the basic features of partial recovery of input tax
Continuing our series on legal concepts aimed at those working in tax, Suzanne Gill, Partner, and Susan Johnson, Senior Solicitor, of McGrigors conclude our series on legal concepts of property law
Steve Lamey, Director of Information Management Systems and Nick Lodge, Director of Customer Contact, outline the future of HMRC's online strategy
It may come as a surprise but Islamic finance products have been active in the global marketplace for some time. Richard Iferenta, John Bain and Kelly Eland of KPMG provide an introduction to Islamic banking
Continuing our series of basic informative articles, Sean Finn, partner, and Mervyn Flatt, associate, Lovells, provide a guide to TOGCs and consider some of the issues that arise in practice
Continuing our series on legal concepts aimed at those working in tax, Suzanne Gill, Partner, and Caroline Chapman, Trainee Solicitor, of McGrigors cover the basic concepts of land law
Continuing our series of basic informative articles, Gary Barnett, of Simmons & Simmons, brings us the second part of his article, covering VAT treatment of some common commercial transactions