Issue: Vol 170, Issue 4381

The stamp duty land tax treatment of feed-in-tariff leases is considered by JOHN FEASTER

ROBERT MAAS is not convinced justice has been seen to be done in the Hok Ltd case

Practical examples of when a business or non-business arrangement applies for VAT purposes, from NEIL WARREN

Increased efficiency, improved flexibility, enhanced performance: PHILL ROBINSON explains how to minimise busy season stress

A UK business provides workers to farmers in EU countries, mainly via contracts through agents based in Poland, but also supplies farming-related services to Polish businesses

The value of a taxpayer’s only or main residence can form a substantial proportion of his estate and this will be liable to inheritance tax on his death

Claims for “use of home as an office” costs can cause uncertainty...

Can the spouse or civil partner of a dentist become a partner in their professional business? If so, is there then any limitation on the level of profit that might be allocated to them?

Losing the plot; Three daughters; Deposits and supplies; Death and pensions

Hansard, 12 November 2012, vol 553, no 68, col 2W

Anti-laundering update

RPI; Taskforces; CFC reform; VAT; Property rights; VAT for museums

HMRC to form electronic data link with DWP

SA authorisation should be requested by 16 January

Payroll Alliance poll seeks better understanding of outlay