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Exchequer Secretary to the Treasury James Murray delivered his first major speech on taxation at the recent CIOT/ICAEW conference to mark the 20th anniversary of HMRC’s formation (see

His Majesty’s Revenue & Customs (HMRC) was created in 2005 through the merger of the Inland Revenue (‘the Revenue’) and Her Majesty’s Customs & Excise (‘Customs’).

The appetite for buying and selling professional services firms at present is high. This may be being driven by a combination of factors:

From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the concept of a long-term resident.

As we launch our small group workshops as part of our Returners 2 Work programme, we thought this would be a good time for us all to reflect upon our approach to work and life – the importance

Heritage property reliefs can sometimes be regarded as the poor relation of agricultural property relief and business property relief.

There was a great deal in the Budget documents, but one paragraph in the Red Book stuck out.

The key point to note is that in light of the changes to reliefs for inheritance tax, individuals should now review their succession planning strategy to ensure that their transfer of weal

It might be an easy thing to overlook when we are busy pursuing our careers in tax, but even the busiest of us should pause to remember the beginning of our journey – when we first entered the

If an error or omission leading to a loss of tax is uncovered, a voluntary disclosure should be made to HMRC as soon as possible.