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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!
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
Inheritance tax: an era of change for lifetime gifting
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
Medpro: the treatment of appeals filed after statutory deadlines
One of the first practical rules I learnt in tax was that appeals against assessments should be made within 30 days.
Reform of APR and BPR: a new era for trust planning?
The history of inheritance tax can be traced back well over a century, and for much of that time death duties posed challenges for the continuity of family farms and businesses.
Digital filing: a new approach to standards
This is a story of success – although one where investment is needed today to develop the future.
