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

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

One of the first practical rules I learnt in tax was that appeals against assessments should be made within 30 days.

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.

This is a story of success – although one where investment is needed today to develop the future.

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.

Simon York CBE is a former Director of HMRC’s Fraud Investigation Service and has spent his career in tax and financial investigation.

HMRC’s Transformation Roadmap was published on 21 July 2025 and is an extensive vision for HMRC’s future and the future UK tax system (see tinyurl.com/bdd

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