Issue: Vol 159, Issue 4096

MALCOLM GUNN FTII, TEP examines a change to trust taxation which will have much wider impact than is immediately apparent.

MARIA KITT explores the opportunities and pitfalls presented by real estate investment trusts.

GRAHAM ELLIOTT highlights a recent VAT tribunal on the VAT treatment of listed buildings.

MIKE TRUMAN looks at the LITRG report on VAT reliefs for disability.

Tax advisers cannot afford to ignore the planning gain supplement. RICHARD HOLME explains why.

My client is a manufacturing company that has been in business for a period of years. Since starting, they have rented a factory unit; however, the lease will come to an end in a couple of years time...

Our client is a tenant farmer under a farm business tenancy and he has received compensation in respect of the Birmingham North Relief Road. The compensation includes:

Our client purchased a residential property in July 1982 for £50,000. He lived there until June 1993 with his partner and a child of this relationship who was born in January 1991. Our client married...

I act for an elderly married couple and their grown up son who have recently sold their joint main residence. The husband and wife have owned the property jointly since 1974, originally using it for...