pro

You’d be smart to talk to a tax pro before you sell so you understand the ramifications.

This is complicated territory, so please make sure you hire a tax pro to guide you.

It consulted extensively on the policy design, "weighing the pros and cons" of possible exemptions for small faith schools, international schools and children with special education needs.

Johnathan Ross, who represented the government, said despite the cuts, the groups were free to continue offering pro bono services and pointed out that other parts of the contract, including a know-your-rights program, remained.

She had taken her first lessons, aged seven, with Farnham pro Luke Bone, who remains her coach.