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Druces news

Calculating Turnover Rents

The most successful retailers now operate via multi-channel levels, aiming to create a seamless experience between on-line, mobile and in-store shopping. Retailers do not mind how you buy their products as long as you buy

Druces news

Transfers Of A Going Concern And VAT: An Update

HMRC now accepts that a transaction can be a transfer of a going concern (‘TOGC’) for VAT purposes even if a small reversionary interest is retained by the transferor of a property rental or property