Shiv Mahalingham (Duff & Phelps) answers a query on making a lump sum payment for a service upfront instead of on an annual basis.
Nick Thornton and Will Gay (Fried, Frank, Harris, Shriver & Jacobson) consider a question relating to the new hybrid mismatch regime.
Ian Maston (Mastoni Tax) highlights the tax issues to consider.
What differences are there between the tax treatments of trade associations and mutual trades? Jackie Wheaton (Moore Stephens) reviews the key points.