Michael Ridsdale

An enquiring mind

MICHAEL RIDSDALE and JONATHAN HAYDEN continue their discussion of the draft legislation which will implement the Inland Revenue’s modernisation of stamp duty.

MICHAEL RIDSDALE discusses the draft legislation implementing the Inland Revenue's modernisation of stamp duty.

Shares or assets? JONATHAN HAYDEN and MICHAEL RIDSDALE consider the effect of Finance Act 2002 on transactions to buy and sell companies.

JONATHAN HAYDEN and MICHAEL RIDSDALE review the Revenue's plans for modernising stamp duty.

STAMP DUTY IS famed as being one of the oldest 'modern' taxes and for having as its foundation some of the oldest tax legislation in force today; the last consolidating Act of Parliament was the Stamp Act 1891. It has acquired quite a high profile and contributes several billion pounds to the Exchequer.

MICHAEL RIDSDALE examines the relationship between domicile and naturalisation.

THERE HAS BEEN a great deal of interest recently in the favourable tax treatment afforded to individuals who are not domiciled in any of the countries making up the United Kingdom. We may of course hear more on the topic on Budget day.