The VAT exemption for cost sharing groups will improve the delivery of services by not-for-profit organisations, says Shivaji Shiva, but there are still obstacles and concerns to tackle
Do not underestimate the importance of complying with mortgage lenders' requirements, warns Richard Twyford as he explains how you can meet their standards
The town of St Gallen, just off Lake Constance in the east of Switzerland, is best known for its picturesque old streets and world heritage abbey. It also has one of the best management schools in Europe, rivalling the likes of the London Business School and Insead, and its university is home to a successful international annual student-run business symposium. Last weekend it was also host to an unusual initiative: the so-called KickOff session of this year's Law Without Walls.
It was just the kind of news I like to read: exercise is bad for you. One of my perennial new year's resolutions is 'to do less gardening' and each year I have stuck to that resolution unflinchingly, however tempting it is to break it.
As a new year starts the last thing people wish to plan for is the end of their lives. However, inheritance tax planning waits for no one and there are time limits to consider both in lifetime planning and post-death adjustment to wills and death estate calculations.
