Andrew Needham looks at partial exemption and what to include and exclude from the calculation.
Alan Pink looks at when the much more favourable commercial property rates of stamp duty land tax apply, even though residential property is being purchased.
Sarah Bradford examines the opportunities for unincorporated businesses and companies to take advantage of the temporary extension to the loss carry-back rules.
Malcolm Finney looks at the possibility of saving time by avoiding IHT100 filings.
Mark McLaughlin reviews two recent important tax cases:
Meg Saksida outlines the current tax position of furnished holiday lettings.
Peter Rayney explores the issues surrounding debt waivers between connected companies.