The government is taking a timely look at the stamp duty treatment of insurance linked securities. Claire Miles (Willkie Farr & Gallagher) considers what this means for the UK insurance market.
Sean Randall (Blick Rothenberg) examines the draft legislation that will introduce an SDLT surcharge for foreign buyers of residential property from April 2021.
Paul Morton (The Office of Tax Simplification) reports on the tax issues that the OTS has considered over the last two years and some future strategies.