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The European Council, in its statement of conclusions to the 14–15 March 2013 meetings, clearly identified the driver behind current tax policy: ‘In the context of challenging fiscal consolidation

Clause 4, page 2, line 19, at end add—

‘(4) The Chancellor of the Exchequer shall instruct the Offi

The annual International Indirect Tax Conference took place on 14 February at the Royal Gardens Hotel in London.

Whether it is a sign of the start of the house buying season or an indicator of increased confidence in the economy, from our postbag it seems that more clients are applying for mortgages.

Set out below are the answers to a couple of common issues faced by members in practice.