Supreme Court confirms that legal advice privilege does not apply to accountants *

United Kingdom - January 23 2013
The Supreme Court today confirmed, by a 5 - 2 majority that legal advice privilege is restricted to legal advice of a lawyer. Advice on the law…

Co-authors: Ruth Grant , David Graves.

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SDRT no longer payable on share issues to depositary or clearance systems *

United Kingdom - May 1 2012
UK legislation provides for an SDRT or stamp duty charge at a rate of 1.5% where shares are transferred or issued to a depositary receipt issuer (or its nominee) or a clearance service operator (or its nominee), subject to exemptions for inter-system transfers.

Co-authors: Suzanne Hill .

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SDLT and exchanges: a cause for confusion once more *

United Kingdom - April 2 2012
HMRC have issued guidance on changes to Stamp Duty Land Tax (SDLT) on land exchanges in the Stamp Taxes Bulletin 2/2011.

Co-authors: Aaron Burchell.

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Budget 2012 – hot or cold? *

United Kingdom - April 2 2012
expected the Budget contained a number of measures designed to catch high value residential properties.

Co-authors: Ingrid Stables, Michael Gallimore , Christopher Norton .

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SDLT and partnerships *

United Kingdom - December 21 2011
Kevin Ashman and Aaron Burchell explain the complexities of Stamp Duty Land Tax for partnerships.

Co-authors: Aaron Burchell.

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