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Since 1927 the leading authority on tax law, practice and administration

Matthew Hutton

ARTICLES

IBC conference, Grange City Hotel, London

IBC conference, Grange City Hotel, London

MATTHEW HUTTON highlights some planning points from this year's series of The October Countryside Tax Conferences presented by TACS Talk.

MATTHEW HUTTON MA (Oxon), FTII, AIIT, TEP examines the rules which determine how much stamp duty a purchaser is liable to pay.

Stamp duty is a tax on documents (or, rather, 'instruments'). It works on the basis that, when a document is executed (from which runs the 30-day period for paying any tax due), one knows, or can relatively easily determine, the stampable amount. This article sets out to examine some of the ramifications of that principle in practice; it does not address the separate issue of stamp duty liability on grant of leases.

London, 26 February 2008. Reported by MATTHEW HUTTON
MATTHEW HUTTON considers what scope there may be for creating 'new' trusts (including will trusts) since 22 March 2006
MATTHEW HUTTON considers FA 2006, Sch 20. What should be done with trust structures in place on 22 March 2006?
MATTHEW HUTTON reports on some unexpected improvements to the notoriously difficult SDLT regime for partnerships which were made by FA 2006.

CLT conference 'Capital Tax Planning for the Family Home',
17 May 2005, central London, reported by Matthew Hutton.


Speakers quoted:
Andrew Richens, director of technical tax development for Bishop Fleming.
Samantha O'Sullivan, partner, Thring Townsend.
Chris Whitehouse, barrister of 5 Stone Buildings.
Sarah Dunn, barrister of Pump Court Tax Chambers.
John Barnett, partner, Burges Salmon.

MATTHEW HUTTON summarises some practical stamp duty and stamp duty land tax points arising in trusts and estates.

Reviewed by MATTHEW HUTTON. Pre-Owned Assets — Capital Tax Planning in the New Era is published by Sweet & Maxwell at £125, 364 pages.
MATTHEW HUTTON considers what the pre-owned asset régime means in practice.
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