Karen Davidson examines the proposed replacement for SDLT in Scotland and the likely implications for the Scottish real estate market
Experts at Deloitte examine the tax issues for retail businesses. Abdul Nabi (Marks & Spencer) and Jan McLeish (Sainsbury's) provide in-house views.
Priya Dutta answers a query on the corporate taxation of residential property.
SI 2013/460
Natalie Coope and Natasha Kaye review the draft property business reliefs in respect of the new taxes on high-value residential property.
Marc Selby suggests that the draft sub-sale relief legislation is at odds with the government's tax simplification programme.
James Meakin answers a query on the tax issues for an offshore property investment company.
SI 2013/234
Charge will extend ‘for consistency’ to gains accruing from 6 April 2013 to UK resident non-natural persons
Views from practitioners on aspects of the draft Finance Bill, including the further entrepreneurs’ relief enhancement to EMI share options (Peter Rayney) and ‘implementation’ of the Philips judgment (David Milne QC).