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Healthcare: tax

View articles relating to tax and healthcare.

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Tax and the surgery premises

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.

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

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

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

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.