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) ...
Features
Features
Distortion of competition: the burden of proof
I wrote in the September 2024 edition of ‘Tax Adviser’ about the Court of Appeal’s decision in Northumbria Healthcare NH...
Remote and flexible working: an overseas adventure
The changes in the way people work, combined with recent legisative changes that expand employees’ rights to request fle...
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The AI conundrum: AI’s role in indirect tax
Every tax professional I speak to feels the same tension. On one hand, there’s relentless pressure to ‘do something with...
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...
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...
Lights, pixels, action: the UK creative industries
Experiencing a delay on the way to my firm’s Glasgow office recently because the shooting of the latest Spiderman film h...
Tax reform recommendations: what the think tanks think...
In advance of the 26 November Budget, nine think tanks published a list of seven areas where they recommended tax reform...
Farm survival: managing disposals and development
The government’s planned changes to restricted inheritance tax relief have sparked major concern across the farming comm...
Keep it in the family: how to run a family office
A ‘family office’ enables a family to outsource the management of its wealth holding structures, and other administrativ...