Pensions and inheritance tax: revisiting assumptions
The government’s draft legislation on the inheritance tax treatment of pensio
Personal tax
Personal tax
Inheritance tax: an era of change for lifetime gifting
With the Autumn Budget due on 26 November 2025, tax advisers across the UK are preparing for what could be (in combinati...
Leasehold enfranchisement: controversial tax implications
Leasehold enfranchisement, where tenants collectively buy the freehold of their flats, has complex tax implications unde...
Most popular reads
Latest briefings
Transfer of assets abroad: mind your motives
The transfer of assets abroad (ToAA) code is a cornerstone of the UK’s anti-avoidance regime, designed to prevent indivi...
Inheritance tax and foreign doms: a welcome simplification?
The 2024 Budget announced several major changes for inheritance tax, marking a radical reform of this tax akin to the 20...
Family investment companies: the bet you didn't mean to place
Family investment companies (FICs) are frequently touted by tax advisers as the silver bullet to a client’s estate plann...
Joye v HMRC: top slicing relief rules
In the March issue of Tax Adviser, I discussed the case of Sarah Yaxley v HMRC [2025] UKFTT 51 (TC) (‘The power of a...
From plot to profit: structuring land deals for tax efficiency
In recent years, a growing number of UK landowners have explored the development potential of their agricultural holding...
Private client advice: collaboration is key
In the realms of private client advice, the tapestry of tax, financial and legal guidance can be so tightly interwoven t...
Motorbikes, yachts and horses: private or mixed use?
Yachts and horses have often been grouped together as targets for HMRC with regards to private usage....