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Farm survival: managing disposals and development
The government’s planned changes to restricted inheritance tax relief have sparked major concern across the farming community, according to a recent survey by the Country Land and Business Asso
The rules of CIS: a guide for subcontractors
The Construction Industry Scheme (CIS) is a complex system that affects a wide range of businesses involved in UK construction work, including many that may not realise they fall within its sco
Searching questions: artificial intelligence in tax education
Artificial intelligence – or AI – two of the most talked about letters in recent years!
Lease extensions within shared freehold arrangements: the tax implications
In his article ‘Leasehold Interests: controversial tax implications’ (Tax Adviser, October 2025), Leigh Sayliss questi
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)),
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.
Main residence relief: the impact of non-occupancy
This is (I believe) my 250th case report for Tax Adviser and I will treat myself by writing about a case in which I was actually instructed (alongside chambers colleague, Siobhan Dunca
