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Heritage property reliefs can sometimes be regarded as the poor relation of agricultural property relief and business property relief.

The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:

HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after the Supreme Court passed its judgment in the case of Vermilion Holdings

The key point to note is that in light of the changes to reliefs for inheritance tax, individuals should now review their succession planning strategy to ensure that their transfer of weal

From 14 October 2024, people who want to claim tax relief on employment expenses using form P87 also have to provide supporting evidence.

In this article, we summarise the main points from meetings of various groups that took place in early autumn 2024, which are attended by CIOT, LITRG and ATT volunteers.

We have a lot of information available on our website to help people understand umbrella companies and manually check whether pay and taxes are being dealt with properly.

This article explains how a deceased estate is taxed during the administration period.

Without wishing to comment on the accuracy of the general public’s perception of inheritance tax, it is probably fair to say it is widely considered to be an unpopular tax.

Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection with their management activities.