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Business

On a change in the members of a farming partnership, a new opportunity arises to elect for the herd basis to apply to farm animals, but there appears to be confusion about the valuation of the herd at transfer

MGF (Trench Construction Systems) Ltd (TC2399)

An investigation into trade-related properties and the mysterious case of the disappearing goodwill

Franco Vago UK Ltd (TC2386)
The travelling expenses case of Dr Samadian has wide-reaching implications. GUY SMITH reports
“£100,000 assets limit will damage effectiveness”
A builder’s employees come by small amounts of scrap metal as a result of their work and sell it to fund their Christmas celebrations. During the year, the money is held in the bank account of one of the employees
Business property relief or entrepreneurs’ relief? PAUL HOWARD and IAN MASTON aim to make sure you pick the winning side

MARTIN EDHOUSE and HELEN LEWIS discuss the “wholly and exclusively” rule when a business makes sponsorship payments to a sports club

CRC v Lockyer and Robertson (as the personal representatives of N Pawson, deceased).
Kelcey Hall Solicitors (TC2333)
PDF Electrical Ltd (TC2375)
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