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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)),

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.

This is a story of success – although one where investment is needed today to develop the future.

Almost exactly ten years ago, on 25 September 2015, the 193 countries of the UN General Assembly adopted the 2030 Agenda for Sustainable Development which created the 17 world Sustainable Developme

The transfer of assets abroad (ToAA) code is a cornerstone of the UK’s anti-avoidance regime, designed to prevent individuals from avoiding UK income tax by transferring assets to persons abroa

The 2024 Budget announced several major changes for inheritance tax, marking a radical reform of this tax akin to the 2006 changes for trusts.