Main residence relief: the impact of non-occupancy
This is (I believe) my 250th case report for Tax Adviser and I will treat myself by writing about a case in which I was ...
Features
Features
Digital filing: a new approach to standards
This is a story of success – although one where investment is needed today to develop the future.
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...
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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...
The latest challenge: 21st century tax crime
Simon York CBE is a former Director of HMRC’s Fraud Investigation Service and has spent his career in tax and financial ...
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...
HMRC’s Transformation Roadmap: the future tax system
HMRC’s Transformation Roadmap was published on 21 July 2025 and is an extensive vision for HMRC’s future and the future ...
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...
Merged R&D scheme: impact on quarterly instalment payments
The merged research and development (R&D) tax relief scheme was introduced for accounting periods beginning on or af...