Football finances: HMRC’s crackdown on non-compliance
In September 2025, former England and Liverpool footballer John Barnes was declared bankrupt following a petition by HMRC.
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Trusts and settlements: gifts with reservation of benefits
This article concludes our series on the inheritance tax reforms introduced by Finance Act 2025, turning to one of the areas most significantly affected by the shift to a residence-based regime
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.
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