Issue: Vol 170, Issue 4378

CAROLYN STEPPLER examines practical considerations when taking advantage of the new business investment relief for non-domiciled individuals

Don't be afraid of HMRC’s renewed business records checks, says ROBERT MAAS

The McLaren case and the deductibility of corporate fines go under JESSE CROZIER and RYAN HAWTHORNE’s magnifying glass

Retention of cash by a company does not necessarily prejudice trading status, explains KEVIN SLEVIN

An artist sells his paintings on a sale-or-return basis through a London art gallery. Many paintings are sold abroad, and the gallery believes no VAT should be charged by the artist

A limited liability partnership will be paid a success fee by an overseas client in the form of share options. Advice is required on the accounting and tax treatment of these

Three shareholders have an agreement that, on the death of any one of them, the others will purchase the deceased's shares. The cost was provided by way of an insurance policy

From October 2012, small busineses that are in breach of health and safety regulations may be charged a “fee for intervention” by the Health and Safety Executive?

PET problems; Teeth and tax; Use of home; Triangular VAT

Let us know if clients receive letters erroneously

2011/12 returns; DOTAS; Toolkits; Film tax; VAT errors

Data to be published

Parties responsible for premises must register by 1 January

Anti-evasion agreement comes into force in new year

Users can name ‘delegate’ for help with application