Issue: Vol 160, Issue 4115

NEIL WARREN considers practical VAT issues arising from supplies involving three different parties.

PAULA TALLON flags up some common tax planning traps and opportunities.

MATTHEW SHAW discusses whether there is life in the ASP yet.

RICHARD CURTIS gathers together some experts' advice for the new Chancellor.

My client has owned a flat since the early 1990s, since when its value has appreciated considerably. She has lived in this flat since purchase, meaning that, if she were to sell the flat now, she...

I wonder if readers can advise me regarding a small 'parking problem'. I work for a small company in a regional town and my employer agreed to pay for the price of a car parking space in a public car...

My client company employs a salesman, who they are keen to retain. The directors have agreed to lend him £20,000, which will be repaid — the plan is at a rate of £1,000 per month — from his...

Our client acquired agricultural land in the 1970s. In 1990, planning consent was obtained on part of this land area for ten residential dwellings. Nine building plots were disposed of to a developer...