Chris Reece hails a highly successful conference held by the Institute of Indirect Taxation
Patrick Cannon, barrister at 24 Old Buildings, introduces this special SDLT edition for 2004
Simon Swann, solicitor at Ashurst, reviews some of the changes made to the SDLT regime in 2004 in an attempt to curb avoidance
Reg Nock, Barrister at 24 Old Buildings, looks at the consequencies for charities of the very few real exemptions from SDLT
Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, steers a course through the intricacies of the SDLT charging provisions
Steven McGrady, Partner KPMG's Stamp Taxes Group, considers the issues facing the stamp taxes planner
Sharron Carle, Senior Manager at Premier Strategies Ltd and Head of Stamp Taxes at Tenon Group plc, offers further insight into the new SDLT provisions applying to partnership transactions
Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, examines the controversial SDLT regime for partnerships which own UK land and explains the practical implications of these complex provisions
Peter Kempster, Nabarro Nathanson, and Deputy President of the Chartered Institute of Taxation, our Guest Editor for this special issue, examines partnerships as business vehicles and introduces the issue
Continuing our series of basic, informative articles, Rupert Shiers and Carl Pastars, solicitors in the Tax Litigation team at McGrigors, explain the legal nature and UK taxation treatment of partnerships