Inheritance tax: an era of change for lifetime gifting
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
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.
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
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.
The Carbon Border Adjustment Mechanism (CBAM) has developed rapidly from a policy concept into a central pillar of climate and trade regulation in Europe and is o
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
There are many situations when a business supplies goods or services but relies on the customer to confirm the amount that can be charged at a particular time.