Issue: Vol 156, Issue 4046

RICHARD CURTIS considers a recent decision on loan interest for private and business premises.

JEREMY DE SOUZA considers the tax implications when council tenants exercise their 'right to buy'.

ANNE REDSTON explains the proposed rules to limit the 'recycling' of pension lump sums.

When is a mobile home not a mobile home, asks DAVE WILLIAMS in his exploration of holiday parks and the hotel buildings allowance.

How has the market for budget priced tax software panned out over the last year? ALLISON PLAGER reports.

We act for a small family trading company. The freehold of the company's premises is owned as to one quarter by the company and three quarters by members of the family of the managing director. The...

My clients are two sisters who were born abroad to non-UK nationals and acquired British citizenship following, not because of, their marriage to UK citizens. Their domicile status has never been...

My client is a self-employed car mechanic and owns a row of three garages, which he purchased some years ago for £5,000. He originally used all of these for carrying out car repairs, but for the past...

A new client is currently employed by a company, with which she has no other connection, as an administrator. While on holiday in the Far East, she learned of a new method of holistic treatment. She...