Issue: Vol 164, Issue 4226

ED DWAN and LUCY SAUVAGE consider the implications of HMRC’s success in the company residence case Laerstate BV

MIKE TRUMAN is losing patience with the delay over equitable liability

JOHN MANIS considers how earn-outs should be structured to maximise entrepreneurs’ relief

ROBIN WILLIAMSON explains how to challenge tax credits overpayments

A company has refurbished a property as a surgery and consulting rooms will be let to medical practitioners. If sold, would the property be eligible for entrepreneurs’ relief?

Has letting income been artificially inflated to make a property eligible for loss relief as a furnished holiday let?

A pensioner receives the benefit of medical cover from his ex-employer. Is this taxable?

A Spanish national is married to a UK taxpayer, but still receives bank interest from Spain. What is the effect of a change of domicile status and does a disclosure need to be made to HMRC?

Claiming residential lettings relief; tax due on income arising from trust; mitigating paper gain on property sale; tax liability of ex-gratia payment

Further improvements to HMRC site

Providers' notes updated

Revenue pledges 'robust' challenge to EU tax dodge

Deadline reminder

Confirmation of position on gratuities

Comments wanted by 7 Nov