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.
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.
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
Artificial intelligence – or AI – two of the most talked about letters in recent years!
Making Tax Digital for Income Tax Self Assessment – to give it the formal name – arrives on 6 April 2026.
In his article ‘Leasehold Interests: controversial tax implications’ (Tax Adviser, October 2025), Leigh Sayliss questi
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)),
The government’s draft legislation on the inheritance tax treatment of pensions represents one of the most far-reaching changes
With the Autumn Budget due on 26 November 2025, tax advisers across the UK are preparing for what could be (in combination with the 30 October 2024 Budget) the most significant overhaul of the
One of the first practical rules I learnt in tax was that appeals against assessments should be made within 30 days.