In the final part of this series of articles on taxing hotels, Elizabeth Bradley CTA and Neville Wright of Berwin Leighton Paisner, explore VAT and stamp duty within the context of hotels
A selection from Ernst & Young's 2003 Budget Alert, concentrating on measures affecting business
The Tax Journal has offered its Editorial Board and others a free hand (with no Editorial interference) to publish their opinions, which do not, of course, necessarily represent those of The Tax Journal. Simon McKie kicks off with some strong comments on the current anti-avoidance debate
In the second of a three-part series of articles on taxing hotels Neville Wright and Elizabeth Bradley CTA, of Berwin Leighton Paisner, look at tax reliefs available for hotels
Continuing our series of basic informative articles, Jonathan Ivinson, Partner in McDermott, Will & Emery's London Tax Group, updates his previous back to basics article on corporate debt in the light of FA 2002
Continuing our series of basic informative articles, Lakshmi Narain outlines the basic issues involved when using accounting for tax
Continuing our series of basic informative articles, Adrian Shipwright and Rupert Baldry, Pump Court Tax Chambers, consider trusts and settlements
Claire Treacy, Senior Manager, and Shakila Kauser, Assistant Manager, from KPMG's Real Estate Tax Group, identify the vehicles currently available to facilitate investment in UK real estate
John Davison, indirect tax partner, Baker Tilly, commences our series on the various VAT problems of developing a property business. In this article he looks at the acquisition of a first property
Gordon Keenay of KPMG Stamp Taxes Group, and formerly Business Director of Inland Revenue Stamp Taxes, comments on the halfway point in the modernisation of stamp duty