Cliona Murphy, Tax Director, Deloitte & Touche LLP, discusses the impact of the introduction of SDLT on reconstructions and the effective creation of two separate stamp tax regimes
Nigel Doran, partner, and Andrew Loan, solicitor, in the corporate tax group at Macfarlanes, consider the Ramsay principle post-BMBF/SPI and look forward to the outcome of Campbell v IRC
Continuing our series of basic, informative articles, Bradley Phillips and Matthew Desborough-Hurst, both of Herbert Smith, cover mergers and acquisitions
Charles Beer, Tax Partner, KPMG, comments on the property aspects of the Pre-Budget Report
Tony Foreman, tax partner at accountants and business advisors PKF and co-author of the Zurich Tax Handbook, highlights some unusual tax considerations arising from increased global mobility
Patrick Cannon, barrister at 24 Old Buildings, Lincoln's Inn, comments on the National Audit Office (NAO) report on the introduction of stamp duty land tax (SDLT) published on 21 October 2004
Mike Boutell, Solicitor, CMS Cameron McKenna, reviews Tolley's Stamp Duty Land Tax conference which took place at the Berner's Hotel, London on 4 October 2004
Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, gives a personal reaction to the latest developments in policy-making based on his experience in both public and private sectors
Mark Prisk MP outlines the Conservative agenda for tax and asks for readers' comments