Bed and breakfast at Midland

MIDLAND Bank's stockbroking arm is offering a special deal for customers wanting to buy and sell shares in 'bed and breakfast' deals before 5 April to use up this year's capital gains tax allowance. Commission will be 1.5 per cent on sales, with a minimum of pounds 20 and a maximum of pounds 75. The offer includes free repurchases. The same deal is also available to customers of

Midland Bank's telephone banking subsiduary Firstdirect.