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Visitor accommodation registration and levy: a new Welsh tax
The Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (VARLA 2025) received Royal Assent in September 2025, marking a major step in the evolution of Welsh tax powers.
Long-term residence: the new key inheritance tax status
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
Choosing your lane: tax-efficient vehicle fleets
Businesses often underestimate how much tax shapes behaviour. Consider the 5p charge on plastic bags: a minor levy that fundamentally shifted consumer habits almost overnight.
Making Tax Digital for Income Tax: suitable accounting software
Making Tax Digital for Income Tax Self Assessment – to give it the formal name – arrives on 6 April 2026.
Lease extensions within shared freehold arrangements: the tax implications
In his article ‘Leasehold Interests: controversial tax implications’ (Tax Adviser, October 2025), Leigh Sayliss questi
Pensions and inheritance tax: revisiting assumptions
The government’s draft legislation on the inheritance tax treatment of pensions represents one of the most far-reaching changes
Inheritance tax: an era of change for lifetime gifting
With the Autumn Budget due on 26 November 2025, tax advisers across the UK are preparing for what could be (in combination with the 30 October 2024 Budget) the most significant overhaul of the
The Employer of Record model: employment tax considerations
We are operating in a world where attracting and retaining talent is a challenge that all organisations are facing, with workers seeking roles that give them the flexibility to work when and wh
Leasehold enfranchisement: controversial tax implications
Leasehold enfranchisement, where tenants collectively buy the freehold of their flats, has complex tax implications under current HMRC interpretations.