STAMP-DUTY

James McCredie (Macfarlanes) reviews a hugely welcome new regime, but explains there are still some ‘shoot in foot’ opportunities that it is to be hoped the government and HMRC will resist.

Mike Lane

Zoe Andrews

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Elena Rowlands, Cathryn Vanderspar, Ian Zeider

Elena Rowlands, Cathryn Vanderspar and Ian Zeider (Travers Smith) are hopeful that the government will seize the opportunity for positive change to support the UK’s funds industry.

Jeanette Zaman

Zoe Andrews

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Jonathan Cooklin

Dominic Foulkes

With the UK’s continuing attractiveness as a holding company tax jurisdiction, Jonathan Cooklin and Dominic Foulkes (Davis Polk) consider the scope of technical UK tax issues that have a direct bearing on the drafting of merger agreements and related documents which implement these transactions.

Paula Tallon

Paula Tallon (Gabelle) looks back on some of the most significant tax changes affecting SMEs in recent months.

Mark Middleditch

The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

Heather Corben

Adrian Brettell

Heather Corben and Adrian Brettell (King & Wood Mallesons) consider the legislative history of FA 1986 s 77, the practical problems caused by using the wider meaning of stock and the revised Stamp Office interpretation causing difficulties in obtaining the relief.

Simon Yeo

A variety of straightforward commercial lease transactions can fail to qualify for the usual SDLT reliefs merely because the lessor or lessee is acting through a nominee, Simon Yeo (KPMG) explains

Simplification is long overdue, claim Paul Emery & Suzi Edwards (PwC)

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