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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

This article concerns the recent case of Powell v HMRC [2025] UKFTT 528 (TC).

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.

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

Making Tax Digital for Income Tax Self Assessment – to give it the formal name – arrives on 6 April 2026.

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

The government’s draft legislation on the inheritance tax treatment of pensions represents one of the most far-reaching changes

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

In our response, ATT welcomed the measure but expressed concerns about the proposed cut-off date, which would limit the relief to options granted on or before the date when the Finance Bill 202

In response to a question raised about whether overseas workday relief continues to be available to those subject to the off-payroll working rules, HMRC have clarified that overseas workdays re