Charles Elphicke, Partner, Mayer, Brown Rowe & Maw LLP, provides an overview of UK REITs and explains the conditions a company must meet to attain REIT status
Richard Carson, Slaughter and May, considers what's left of the old equipment leasing regime and how it has changed
Matthew Hutton, Chartered Tax Adviser and Lecturer and Writer on SDLT, discusses the regime for partnerships as revised by the Finance Act 2006
Jonathan Levy, Partner, LevyWatters, and Michael Avient revisit film, technology and scientific research partnerships
Patrick Cannon considers the practical difficulties involved in making disclosure when filing an SDLT return and suggests some solutions
Mark Whitehouse,1 Partner, Tax Litigation, Reynolds Porter Chamberlain LLP, explores the Special Commissioners' decision in the cases of Spectrum Computer Supplies Ltd and Kirsktall Timber Ltd
Mike Sufrin, tax director at Rolls-Royce, gives a personal view on the issues that transfer pricing presents to corporates
Gary J Mills, Director of Transfer Pricing and Ken Almand, Senior Transfer Pricing Consultant, both with Ernst and Young's Transfer Pricing Group, examine the changing UK transfer pricing environment
Jo Myers, Senior Consultant and Peter Male, Partner, both with Ernst & Young's Transfer Pricing Group in London, provide an overview of UK rules on thin capitalisation