Issue: Vol 148, Issue 3827

Is it still realistic to expect a retailer to charge himself the full market value on his own use of his business's goods, asks Simon Sweetman

I have recently started acting for a kitchen installer who is a labour-only subcontractor. He works exclusively for a house builder operating in Central Scotland. The client travels about 80 miles per...

Stamp duty practices In his article in Taxation, 2 August 2001 at page 442, under the heading 'Professional fees payable by purchaser', Matthew Hutton commented that if the purchaser of a property...