Family investment companies: the bet you didn't mean to place
Family investment companies (FICs) are frequently touted by tax advisers as the silver bullet to a client’s estate planning problems.
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 our response to the consultation document VAT treatment of business donations of goods to charity (tinyurl.com/2xpf8bfx), the ATT welcomes the propo
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.
The CIOT and LITRG have jointly responded to the 2025 Independent Loan Charge Review, announced on 23 January 2025.
The consultation (tinyurl.com/22tw2nzd) sought views on clearances for the Research and Development (R&D) tax reliefs,
The ATT has responded to the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use framework.
The government’s objectives for reforming the business rates system in England are to protect the high street, encourage investment and create a fairer system.
From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the concept of a long-term resident.