This is the first of a series of articles in which Richard Hall and Stephen Callahan of KPMG Tax Investigations will address reporting for tax in the context of Section 404 of the Sarbanes-Oxley Act
Andrew Flint sees a way of cutting Revenue bureaucracy
Patrick Cannon, barrister at 24 Old Buildings, introduces this special SDLT edition for 2004
Simon Swann, solicitor at Ashurst, reviews some of the changes made to the SDLT regime in 2004 in an attempt to curb avoidance
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
David Nickson and Michelle Gilbert of Ernst & Young ask whether the UK should follow the example of the US and take more of an interest in the legislative process
Robert Fais, indirect tax specialist, Baker and McKenzie finds that the recent ECJ case of EDM should make Customs' current view of share transfers untenable