Issue: Vol 146, Issue 3793

What lay behind the Government's plans for instigating the personal service company legislation, and what really are the implications for the information technology industry in particular? Gary Axe...

RICHARD BRAMWELL QC considers private residences relief, particularly with regard to grazing land and the permitted area in the light of the High Court decision in Longson v Baker

Winding up unwanted company

We have a United Kingdom registered company that has entered into a contract with a company in a country outside Europe. The director of the United Kingdom company carries out the work in Europe.

VAT and properties