Parent and subsidiary rerlationship. Parent is leasing property to subsidiary. Is SDLT payable on the transaction or can group relief be obtained?

I've been trying to understand my own small practice. I work from home and I don't have any staff.


I was wondering if anyone thought a discussion group for freebies would interest anyone.


(Unpaid) I prepare accounts for a Scottish Local Community Association (LCA), turnover variable but <£5,000 this year.


I only recently started my practice (September 2012), it has been a struggle to get new clients and despite my efforts getting a little frustrated


A client has a business which commenced a year ago.



A round-up of significant executive moves, announcements and other developments from the world of practice during January 2013.


Now I'm doing more tax work, I come up regularly against clients who when presented with final accounts and tax return to sign, ask whether I can make some sort of allowance for XYZ, or did I know


I have a client who is a plumber and use to work for lots of clients.  He was then offered a retainer to work for just one company, initially he did other work as well but now he works only for the


I have a client who owns 100% share capital.