Examines the economic effects of the channel tunnel link on two towns in Kent most likely to benefit from improved communications: Maidstone and Ashford. Concludes that both towns stand to gain economically as confidence in the tunnel grows and Kent becomes an accepted business location, mainly...

Defines certain types of property owner, with implications of their status in law and tax. Discusses the significance of “badges of trade”. Comments on certain case law concerning section 776 of the Corporation Taxes Act 1988.

Offers some advice on planning an office before tenancy. Points out the importance of flexibility to cope with tenants′ varied needs and changing technology. Advocates the “shell and core” approach to avoid installing redundant facilities.