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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

The CIOT’s and ATT’s latest news items include key updates on customs processes for shipping goods that require safety and security declarations from Great Britain to Northern Ireland and a sum

Leasehold enfranchisement, where tenants collectively buy the freehold of their flats, has complex tax implications under current HMRC interpretations.

Family investment companies (FICs) are frequently touted by tax advisers as the silver bullet to a client’s estate planning problems.

The transfer of assets abroad (ToAA) code is a cornerstone of the UK’s anti-avoidance regime, designed to prevent individuals from avoiding UK income tax by transferring assets to persons abroa

The 2024 Budget announced several major changes for inheritance tax, marking a radical reform of this tax akin to the 2006 changes for trusts.

In the March issue of Tax Adviser, I discussed the case of Sarah Yaxley v HMRC [2025] UKFTT 51 (TC) (‘The power of a single word’).

The soft drinks industry levy (SDIL), or ‘sugar tax’ as it has been known in the media, came into effect in April 2018.