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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

The government has committed to a target of building 1.5 million new homes by the end of this parliament and announced land, regulation and financing reforms to support small and medium-sized e

The government’s draft legislation on the inheritance tax treatment of pensions represents one of the most far-reaching changes

The CIOT responded to the government’s consultation on the efficacy of Land Remediation Relief (LRR), the objective of which is to incentivise the regeneration of brownfield land.

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 history of inheritance tax can be traced back well over a century, and for much of that time death duties posed challenges for the continuity of family farms and businesses.

The Building Safety Levy (Scotland) Bill was introduced to the Scottish Parliament in June 2025, setting out how the Scottish Building Safety Levy (SBSL) on new residential property in Scotland

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

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 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