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Every tax professional I speak to feels the same tension. On one hand, there’s relentless pressure to ‘do something with AI’.

Now that we have had a little time to reflect on this government’s first two Budgets – and to move away from the extensive speculation that surrounded them – it is clear that they need to be se

I wrote in the September 2024 edition of ‘Tax Adviser’ about the Court of Appeal’s decision in Northumbria Healthcare NHS Foundation Trust [2024] EWCA Civ 177 and its potentially profo

This article concludes our series on the inheritance tax reforms introduced by Finance Act 2025, turning to one of the areas most significantly affected by the shift to a residence-based regime

At the 2024 Budget, the government announced that from 6 April 2027 inheritance tax would be extended to cover most pension death benefits.

Just before Christmas, the government announced that, with effect from 6 April 2026, agricultural property relief (APR) and business property relief (BPR) would be capped – referred to in the d

In advance of the 26 November Budget, nine think tanks published a list of seven areas where they recommended tax reform (see, for example,

Experiencing a delay on the way to my firm’s Glasgow office recently because the shooting of the latest Spiderman film had taken over the city centre, I reflected on just how successful our cre

A ‘family office’ enables a family to outsource the management of its wealth holding structures, and other administrative or strategic functions, to a trusted group of advisors or individuals.

The government’s planned changes to restricted inheritance tax relief have sparked major concern across the farming community, according to a recent survey by the Country Land and Business Asso