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Quasi-partnership company shares must be valued on a going concern basis with no discount on the value of minority holdings, say the judges. ROBIN MATHEW QC reports.
If accommodation is 'available', then is it 'provided' in terms of section 145, Taxes Act 1988?, asks ROBIN MATHEW QC.
E-commerce: law, business and tax planning
Julian JB Hickey, with Robin Mathew and Christopher Rose
Hardback; 315 pages; price £95; published by Jordan Publishing Ltd, telephone 0117 9230 600.
A subject such as the taxation of electronic commerce is one made in heaven for publishers but a recurring nightmare for authors, not to mention practitioners, such is the pace of change. The changes so far are not so much in the application of the law but in the thinking that will drive that application.
