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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

Imagine a world where all your meals are cooked for you, your home is cleaned each week, you visit dozens of countries a year and you may also have no liability to income tax.

While we buy our Christmas pudding from Betty’s (a Yorkshire institution) and so no longer follow the Victorian tradition of Stir-up Sunday, like most families the Batty household has its own Chris

I could not find the original ‘road map’ online but I do have my own copy from the launch.

In the June issue of Tax Adviser, I reported on the Cooke case (‘Two DP or not two DP, that’s the problem’), where an individual was able to secure a claim for entrepreneurs’

And, if charity starts at home, we should think of the tax charities. Despite calls for simplification, our tax system gets ever more complex.

As non-political educational charities, neither the CIOT nor the ATT comment on the political decision-making process, but our technical teams do make representations in advance of the Budget in an

This article explains how a deceased estate is taxed during the administration period.

Budget Special

It is impossible to write about the Budget, given its timing.

As its name suggests, HMRC’s OTM activities typically involve contacting large numbers – sometimes thousands – of taxpayers or agents about the same issue at the same time.