Issue: Vol 165, Issue 4243

HMRC are interested in medical professionals. ROBERT LILLYCROP explains what additional information the department can obtain from medical records

The claim that poor countries lose $160 billion in tax from ‘transfer mispricing’ has been repeated endlessly. MIKE TRUMAN finds it hard to justify

JOHN WARD discusses the capital allowances that can be claimed on farm buildings

JOHN WOOLLEY examines perpetuity periods and accumulation periods of spousal by-pass trusts

A care home was in business from 1992 until 2004, when it was sold. Substantial improvement costs were incurred between 1999 and 2002; can the VAT on these costs be recovered?

A client purchased a property specifically for long-term letting. To maximise the rent that might be charged, he carried out some decorating and maintenance work before the letting commenced

An employee has been working in the Middle East since February 2009 and intends to finish this contract in the summer of 2010

A wife wishes to retire from a trading company that is operated by her and her husband. They are not separating, but the husband wishes to purchase his wife’s shares

Relief for Croatian tax paid on rental income; corporate membership of sailing club; penalty for careless VAT error; reporting a newly created trust

Revamped guidance

FAQs updated

New telephone numbers

Hansard, 8 Feb 2010, vol 505, no 39, col 764W

Ordinary shares, ‘B’ shares and preference shares of negligible value

Treasury launches NMW consultation