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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,

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!

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.

The Authorised Corporate Service Provider (ACSP) regime is now in force.

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.