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SIR – I object to homeowners being characterised as “clinging” to family-sized homes with “unused” bedrooms (“Where baby boomers are refusing to downsize – and fuelling a housing shortage”, Money, February 26). We live in a four-bedroom house, but the “extra” bedrooms are far from unused, since when our house was built in the 1970s no accommodation was made for a home office, or clothes storage, or really any kind of storage at all. We are not responsible for decades of government mismanagement

The People Accommodation Policy Team is responsible for Defence accommodation policy on behalf of Chief Defence Personnel (CDP).

Designed to welcome both serving personnel and veterans, the expo roadshow become a hit around the UK.

Armed Forces Day is a great opportunity to pay tribute to the bravest men and women in our constituencies.

This manual is to help people compute chargeable gains (and allowable losses) for both capital gains tax and corporation tax purposes or check computations. It supplements the basic guidance in the tax return and Help Sheets. It is written primarily for HMRC staff but it will also assist customers and their professional advisers. Customers filling in tax returns may not need to use the Capital Gains Manual at all. You can get basic information on how to compute chargeable gains (and allowable losses) from the Capital Gains pages of the tax return and the related Help Sheets. The "Published Dat...