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

Patrick Cannon

Patrick Cannon is an experienced direct-access tax barrister and the founder of Cannon Chambers. He can be contacted at


A matter of mediation
More questions than answers
Who pays the debt?
Computer says no

Keeping it quiet

PATRICK CANNON considers the opinion of the Advocate General in the Halifax , BUPA Hospitals and University of Huddersfield cases.

Has there been a failure to consult properly on the drafting of stamp duty land tax provisions? PATRICK CANNON describes some anomalies and problems for tax and property advisers.

MORE CONSULTATION DOES not necessarily mean better legislation. Stamp duty land tax (SDLT) was probably the most consulted upon tax in history and yet from the start it has been clear that the legislation contains many anomalies and uncertainties. How can this be?






Correspondence from readers on topical subjects.


The levellers


The comment piece 'Levelling Down' (see Taxation, 11 November 2004, page 143) alludes to the Orwellian aspects of the recent developments concerning the scope of the exemption for privileged information under the tax scheme disclosure rules.


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