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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’).

In the realms of private client advice, the tapestry of tax, financial and legal guidance can be so tightly interwoven that distinguishing where one thread ends and the other begins can b

In recent years, a growing number of UK landowners have explored the development potential of their agricultural holdings.

Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.

On 28 April 2025, HMRC published Spotlight 69 ‘Liquidation of a limited liability partnership used to avoid capital gains tax’, targeting a scheme (the Scheme) pr

On 26 March 2025, the Chancellor of the Exchequer Rachel Reeves delivered the Spring Statement 2025, unveiling a comprehensive package of measures designed to add

I can remember the first time I saw a corporation tax assessment seeking tax on a loan to a participator.

The brainchild of this article came when I visited a pub near my local theatre, only to discover that it had permanently closed its doors and will be converted in

Whilst the UK does not impose a direct exit tax on individuals departing its shores (unlike the United States with its expatriation tax under IRC 877A), leaving the UK does come with its own se