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STAMP TAXES


Stephen Edge, of Slaughter and May, reports on the City reaction to the Finance Bill

Gordon Keenay of KPMG Stamp Taxes Group comments on the new tax which is mostly revealed in the Finance Bill

In this concluding part of his series of articles on the Budget stamp duty changes, Patrick Cannon, Head of Stamp Taxes at PwC, analyses the treatment of leases under the new Stamp Duty Land Tax

Philip Martin, Senior Tax Manager at Marks & Spencer, reviews the latest Revenue proposals in the field of lease duty

In this second of a series, Patrick Cannon, Head of Stamp Taxes at PwC, looks at the treatment of partnerships and compares the stamp duty legislation to the new Stamp Duty Land Tax. Legislative references are to the Finance Bill 2003 unless otherwise stated

In this first of a series of articles on the stamp duty changes announced in the Budget, Patrick Cannon, Head of Stamp Taxes at PwC, analyses the important changes to the existing stamp duty regime

Charles Beer, Partner, KPMG, reports on changes relevant to property in the Budget

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

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