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Tax and the surgery premises

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One of the main issues to be considered before agreeing the sale of the surgery premises should be “what is the potential tax liability?”. This question will arise when selling at retirement or moving to new “fit for purpose” premises.

Higher tax bills on lower profits?

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Jane Jordan provides a refresher on tax liabilities for the healthcare profession.

Employment status of a cardiac surgeon

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An in depth look at recent employment status cases relating to oral surgeons.

Are hospital consultants under attack?

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Hospital consultants have found themselves the focus of recent HMRC enquiry activity

The new capital allowances regime

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Radical changes to capital allowances were announced in the March 2007 Budget 'BN02 – Business tax reform package'. As practitioners apply the new rules, it is important to understand the main provisions that are now in force. December 2008.

HMRC reveals results

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HMRC has given the professional bodies some information about the results of both the New Disclosure Opportunity (NDO) and the Tax Health Plan (THP).

HMRC requests for client information

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An enquiry into a dental practice that Abbey Tax has recently concluded contained some salutary lessons about dealing with HMRC in order to protect the client’s interests. March 2009.

VAT: psychologists' services

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HMRC has issued Customs Brief 43/09 to notify a change in the VAT treatment of some services supplied by psychologists, with effect from 1 July 2009.