Continuing our series of basic informative articles, David Nickson, Partner, KPMG LLP, outlines the background to partnership vehicles and taxation in the corporate context
Philip Ridgway, Barrister, Temple Tax Chambers, asks if bona fide purchasers in land transactions should be worried by FA 2003, s 75A?
James Aitken, Senior Associate, HBJ Gateley Wareing, puts the case for starting a Scottish Stamp Taxes Practitioners Group
Jeremy de Souza, who chaired the recent Stamp Taxes Practitioners Group's second Annual Conference, gives us a brief overview of that conference and introduces this special mini-issue on SDLT
Marc Selby, Partner, Laytons Solicitors, reports in detail on HMRC's presentation to the STPG Conference
Roger Thomas, Pump Court Tax Chambers, takes a detailed look at some of the SDLT problems facing property developers
Mario Petriccione, a Director in KPMG in the UK, and Sandeep Chaufla, a partner based in the Indian firm BSR and Co, look at some of the tax aspects of business involvement in India