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from Adrian Widdowson, Garbutt & Elliott
What is the position if a business purchases an asset on hire purchase but then gives it back before the end of the agreement?
But service is for urgent cases only
A farm is owned by a brother and a trust in equal shares, his sister being the life tenant with his children as remaindermen
No penalty for those who suffered technical problems
Offshore trusts: are they still shipshape, or have they been fatally holed below the waterline, asks LOUISE SOMERSET
CHARLES SMITH contends that goodwill and land should not automatically be bundled together
HMRC's views on entrepreneurs' relief do not always coincide with those in the legislation, observes MARK MORTON
ACCA tax head warns of steep decline
JENNY NELDER provides an update on HMRC's current views on goodwill
DAVID BERTRAM looks at tax relief available for investment losses
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