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
Kevin Griffin and Georgina West of the Ernst & Young Stamp Taxes team follow up on their earlier article by reviewing the final version of the legislation designed to bring partnerships into the SDLT fold
Reflecting on 'another year, another Finance Act', John Whiting, tax partner with PricewaterhouseCoopers and a past President of the Chartered Institute of Taxation, returns to, and develops, an old theme
David Blumenthal, Tax Partner, Dewey Ballantine, reports on an IFA technical meeting on current tax issues in securitisation