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In September 2025, former England and Liverpool footballer John Barnes was declared bankrupt following a petition by HMRC.

The changes in the way people work, combined with recent legisative changes that expand employees’ rights to request flexible working, mean that employers must be prepared for a more agile work

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

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,

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

This article concerns the recent case of Powell v HMRC [2025] UKFTT 528 (TC).