Western Morning News, The

COMPETITION began to creep back into the mortgage market this week with three major lenders reducing their rates. Barclays' lending arm the Woolwich, HSBC and Cheltenham & Gloucester, part of Lloyds Banking Group, all announced they were either trimming their rates or launching new products.

Split Level Provides Two Outlet Opportunity ; Plymouth

A RARE city centre restaurant opportunity has become available in Plymouth. Vickery Holman has been appointed as joint agent with Stratton Creber Commercial to market the property.

Hotel Offers a Living and a Home in Friendly Town ; Camelford

ANORTH Cornwall hotel has come on to the market for the first time in 17 years. The Countryman Hotel at Camelford is being offered for sale through Miller Commercial off a freehold guide price of Pounds 499,950. The hotel is in a prominent location on Victoria Road, which is on the north-east side of the historic town on the upper reaches of the River Camel.

New Owners Sought to Take Over Village Pub ; Beaford

A DEVON pub is being offered for sale on either a new free-of- tie lease or as a freehold business. The Globe Inn at Beaford is currently trading under full management but an opportunity has now arisen for new owners to take over.

Freehouse Sale

City Guesthouse

Renovated Over Eight-Year Period

Expansion Move

Shop in Sought After Street

Finance Matters ; Annette Connelly, Manager at Francis Clark, Explains the Value of Internal Reporting

AS economic conditions get tougher, it will become even more important for businesses to maintain and improve their records. Not only is this good business practice, but it also helps to monitor income and outgoings, achieve efficiencies, and provide readily accessible information for third parties such as banks, landlords, customers and suppliers.

Your Money ; Tim Cosby, Chartered Financial Planner at Langtons, On Pension Death Benefits

IBELIEVE that it was Napoleon who said the only two certainties in life are death and taxes. I have commented a number of times recently on the latter but would offer some reflections on the former. In this case death benefits relating, mainly, to pension schemes. Most pension schemes offer some form of death benefit and it is the premature death, that is before pension benefits have been drawn, that I am considering. Members of many occupational schemes, such as teachers, civil servants etc ...

Refurbishment Creates New City Retail Location ; Truro

FOLLOWING a comprehensive refurbishment programme two offices and a newly created retail unit within a Georgian crescent in Truro have been let. Acting on behalf of private clients, Scott Burridge Commercial completed all three transactions on properties in Walsingham Place in the last month.