Features archive Finance and taxation A B C D E F G H I J K L M N O P Q R S T U V W X Y Z B Business rates: land and real estate C Capital allowances: cash flow benefits Capital gains and inheritance tax: non-UK residents not exempt E Empty houses: a national scandal? P Property gains: new changes S Small business rates relief: getting the right advice Supply chains: changing VAT Supply chains in construction: fulfilling all tax liabilities T Taxation: VAT costs of building to rent