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Every tax professional I speak to feels the same tension. On one hand, there’s relentless pressure to ‘do something with AI’.

I wrote in the September 2024 edition of ‘Tax Adviser’ about the Court of Appeal’s decision in Northumbria Healthcare NHS Foundation Trust [2024] EWCA Civ 177 and its potentially profo

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

At the 2024 Budget, the government announced that from 6 April 2027 inheritance tax would be extended to cover most pension death benefits.

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

The Construction Industry Scheme (CIS) is a complex system that affects a wide range of businesses involved in UK construction work, including many that may not realise they fall within its sco

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

Businesses often underestimate how much tax shapes behaviour. Consider the 5p charge on plastic bags: a minor levy that fundamentally shifted consumer habits almost overnight.

A landmark ruling by the UK Supreme Court has provided long-awaited clarity on VAT obligations for private hire operators outsi

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