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Family investment companies (FICs) are becoming increasingly popular in today’s age.

The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption. 

Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, for inheritance tax purposes that property is treated by sub-section (3) as proper

The aggregates levy is a non-deductible tax that is charged on qualifying aggregate, which is rock, sand and gravel. 

The CIOT’s Climate Change Working Group submitted a response to HM Treasury’s consultation on aviation tax reform.

Representatives from the CIOT and ATT attended a recent Joint VAT Consultative Committee Making Tax Digital sub-group meeting to discuss the ongoing actions being performed by HMRC for

From 1 July 2021, there are new EU VAT rules coming into effect for non-EU businesses that sell goods and/or certain digital services directly to EU consumers, which also includes online ma

You would be forgiven for thinking from the title of the consultation that it focuses solely on artificial or abusive value shifting arrangements.

The events of the last year have focused our minds, leading many people to review or write their wills. However, the will is only one part of dealing with an estate.

In my first article in the March issue of Tax Adviser, I considered how home loan arrangements were set up and HMRC’s historic attack on them.