Issue: Vol 147, Issue 3818

ALLISON PLAGER reports two recent cases: an investigation and a croft conversion

In Taxation, 10 May 2001 at page 132, an item of correspondence suggested that principal private residence relief could not be restricted where the property is used partly for the purposes of an...

As from 1 April 2001, section 111, Finance Act 2000 removed the requirement to withhold income tax on eurobonds. This was quite clear.

Working at home In Taxation, 10 May 2001 at page 132, an item of correspondence suggested that principal private residence relief could not be restricted where the property is used partly for the...