Patrick Cannon reports on a current practical problem area in SDLT which is causing considerable frustration for taxpayers and advisers and also offers some insights into responding to HMRC SDLT enquiries
Richard Clarke, director in PricewaterhouseCoopers LLP tax investigations practice, looks at the Annabel's (Berkeley Square) Ltd Tribunal decision and how it affects HMRC's focus on restaurant and other hospitality businesses
Alan Dolton, Editor of Tolley's Tax Cases, continues our summaries of the Public Bill Committee debates on the Finance Bill
Jon Cannon, Partial Exemption Policy Team Leader, HMRC, discusses the new consultation document on 'Simplifying the VAT Partial Exemption and Capital Goods Scheme Rules' and invites readers' comments
Jonathan Vines, Tax Partner and Tony Foley, Tax Senior Manager, KPMG LLP, look in detail at the leasing taxation changes in Finance Bill 2008
David Halsey, Assistant Director in Central Policy HMRC, reviews the HMRC technical document and draft secondary legislation on tax appeals reform
Robert Kirkby, Technical Director at Jersey Finance, the promotional body for the finance industry in Jersey, introduces this special issue on the financial services industry in Jersey
Aileen Barry, Director National Tax Investigations, DLA Piper UK LLP, considers the principal ways HMRC seek to challenge the residence of companies incorporated overseas and defence possibilities