Pension death benefits: estate planning
At the 2024 Budget, the government announced that from 6 April 2027 inheritance tax would be extended to cover most pension death benefits.
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The farmer’s wife: the impact of relationship status
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
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
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
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