DAVID YOUNG and DAVID WHISCOMBE present some notes on main residence elections.
IT HAS ALWAYS puzzled us that the plural of mouse is mice, the plural of louse is lice, but the plural of house is houses. Perhaps we should not be surprised; the only thing with more inconsistencies and vagaries than the English language is our tax legislation. It is therefore entirely unsurprising that the legislation which covers the tax relief on private residences should be full of strange quirks and complications.
Unscrambling a company throws up a variety of complications, warns DAVID YOUNG.
'I BELIEVE THAT there are cases where businesses are grouped together inefficiently under a single company umbrella. They could in practice be run more dynamically and effectively if they could be "demerged" … and allowed to pursue their own separate ways under independent management.'