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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

Any tax-raising Budget will have losers and, as economists note, the optimal way to raise taxes is to apply wide measures to the broadest base.

On 21 October, the government announced major reforms to the UK’s anti-money laundering (AML) supervision framework.

Traditionally, chancellors disappeared from public view for at least a month before Budget Day, re-emerging only on the Sunday before the Budget to appear on political TV programmes.

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

I am continually grateful to our volunteers, Technical Officers, External Relations team and Professional Standards team (as tax policy increasingly intersects with professional standards issues).

The CIOT Technical Teams have worked incredibly hard to prepare detailed submissions in response to the draft Finance Bill.

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

One way we achieve this is by the incredible work carried out by our technical team.

As Senior Manager of the CIOT’s Low Incomes Tax Reform Group (LITRG), it is a privilege to work with a team that constantly strives to make a difference to the experience of unrepresented taxpayers