Search
Farm survival: managing disposals and development
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
Visitor accommodation registration and levy: a new Welsh tax
The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (VARLA 2025) received Royal Assent in September 2025, marking a major step in the evolution of Welsh tax powers.
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 effective from April 2025, focusing on the replacement of domicile with long
Searching questions: artificial intelligence in tax education
Artificial intelligence – or AI – two of the most talked about letters in recent years!
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 Adviser, October 2025), Leigh Sayliss questi
Party conferences: the politics of tax
A year into the new parliament, tax is proving one of the government’s biggest headaches: the tax rises that have already happened (employer national insurance (NI)),
Pensions and inheritance tax: revisiting assumptions
The government’s draft legislation on the inheritance tax treatment of pensions represents one of the most far-reaching changes
