Football finances: HMRC’s crackdown on non-compliance
In September 2025, former England and Liverpool footballer John Barnes was declared bankrupt following a petition by HMR...
Personal tax
Personal tax
The farmer’s wife: the impact of relationship status
Just before Christmas, the government announced that, with effect from 6 April 2026, agricultural property relief (APR) ...
Pension death benefits: estate planning
At the 2024 Budget, the government announced that from 6 April 2027 inheritance tax would be extended to cover most pens...
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Trusts and settlements: gifts with reservation of benefits
This article concludes our series on the inheritance tax reforms introduced by Finance Act 2025, turning to one of the a...
Farm survival: managing disposals and development
The government’s planned changes to restricted inheritance tax relief have sparked major concern across the farming comm...
Powell v HMRC: Director's loan novation
This article concerns the recent case of Powell v HMRC [2025] UKFTT 528 (TC).
Visitor accommodation registration and levy: a new Welsh tax
The Visitor Accommodation (Register and Levy) Etc.
Long-term residence: the new key inheritance tax status
In the second part of this series on inheritance tax, we outline the significant changes to UK inheritance tax rules eff...
Making Tax Digital for Income Tax: suitable accounting software
Making Tax Digital for Income Tax Self Assessment – to give it the formal name – arrives on 6 April 2026....
Lease extensions within shared freehold arrangements: the tax implications
In his article ‘Leasehold Interests: controversial tax implications’ (Tax