Should VAT on purchases be rounded up or rounded down? MARK ACKRILL reports on the Advocate General’s preliminary opinion in favour of HMRC in the JD Wetherspoon case
The director/shareholders of a company would like to ensure that the future capital growth of a property owned by it accrues to them rather than the company
Parents purchase a property with a mortgage and hold this on trust for minor children. Any profit is likely to be taxed as if it is their income, but if a loss arises, can this be set against their...