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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,

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 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

Artificial intelligence – or AI – two of the most talked about letters in recent years!

In his article ‘Leasehold Interests: controversial tax implications’ (Tax Adviser, October 2025), Leigh Sayliss questi

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.

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.