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TAX POLICY


Lakshmi Narain, Director, Baker Tilly, reviews Stamp Duty Land Tax, Second Edition, by Michael Thomas, Barrister of Gray's Inn; Published by Cambridge University Press; 398pp; price £85; ISBN: 0-521-60632-2

Patrick Cannon, Barrister of 15 Old Square, Lincoln's Inn, reviews the Budget announcements on SDLT and stamp duty

Ruth Dooley, a tax partner at Grant Thornton, examines the impact of the Budget on UK mid-market businesses

James Bullock and Jason Collins, both Partners in McGrigors, take a look at the effect of the Budget on HMRC powers and the compliance regime

Budget 2006 didn't contain many employer-related issues but, as John Whiting and Gary Hull, PricewaterhouseCoopers LLP, explain, they did generate some noise

Pete Miller, Tax Director at Ernst & Young, discusses corporate changes in the Budget

Richard Clarke, director, PricewaterhouseCoopers LLP, reviews some recent developments affecting tax investigations

The Tax Journal brings you extracts from Ernst & Young's 2006 Budget Alert. Ernst & Young's comments are in italics

Paul Williams, Associate, Herbert Smith LLP, looks at the current HMRC position on recovering input VAT on share sales and contrasts that with recent ECJ case decisions

Tamara Solecki, Tax Barrister to the Director of the Assets Recovery Agency, discusses the Special Commissioner's decision in Raja Munawar Khan v The Director of the Assets Recovery Agency

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