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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.

Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is now less than 18 months away, with taxpayers with income over £50,000 mandated from 6 April 2026.

Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection with their management activities.

The 2014 salaried members rules (‘the rules’) remove the self-employment presumption of members whom HMRC believe are effectively employees.

The CIOT used HM Treasury’s call for 2024 Budget representations to outline our concerns on some of the definitions contained within TCGA 1992 s 162.

The ATT made four representations in advance of the Autumn Budget on the following topics:

LITRG is hearing from more and more people who are unsure about their state pension tax obligations.

The rise of social media has given birth to a new type of taxpayer: the influencer and content creator. Does this new group need their own tax rules and guidance?

Over the last three years, the ATT has been part of a working group with HMRC looking at how aspects of the process of estate administration could be improved for taxpayers and agents.