Mills & Reeve
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Accountants can draw some comfort following the recent Court of Appeal decision in Mehjoo v Harben Barker.
Relief will be available for new properties completed after 1 October 2013 and before 30 September 2016 that are unoccupied for the first 18 months after completion.
The costs to the NHS of outsourced pathology services will increase following a (reluctant) decision of the First-Tier Tax Tribunal.