Search

Clauses 19 to 22 of the Finance Bill 2024-25 make changes to various international tax aspects of the UK tax code.

The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:

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

The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs, oil and gas taxation, VAT on private school fees rates and rates of stamp d

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

On the back of the government’s manifesto commitment to give businesses ‘greater clarity on what qualifies for allowances to improve business investment decisions’, HMT and HMRC have conducted a co

Following our meeting with HMRC to discuss ongoing concerns with R&D tax relief enquiries in the summer, we asked you to send us recent examples of your experiences with HMRC to provide evidenc

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.

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024.