Stephen Smith, partner, Brachers (StephenSmith@brachers.co.uk; www.brachers.co.uk)
Stephen Smith warns practitioners to keep an eye on the tax consequences of disposals set aside under s 37 of MCA 1973
Law firm mfg Solicitors announces promotions at Ludlow office
Womble Bond Dickinson appoints partner in Leeds residential team
Brabners adds six to partnership in record year for partner promotions