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Finance Act 2026 introduces a new penalty to tackle tax advisers who engage in ‘sanctionable conduct’ (Sch 22 ss 250-253).

The introduction of Making Tax Digital for Income Tax from 6 April 2026 is often described as a broad reform affecting sole traders and landlords alike.

For many disabled people, and for those who support them, the ability to build up savings can be critical.

This article examines HMRC’s interpretation of when a UK property business commences and considers whether the statutory framework supports an alternative analysis.

Heritage estates do not fit neatly into the UK’s inheritance tax framework. They are not simply investment portfolios to be traded or businesses to be broken up.

There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.

After months of speculation, the UK government’s much-trailed Budget was finally delivered at the end of November.

In the ever-evolving landscape of UK taxation, the Chartered Tax Adviser (CTA) qualification has signalled technical excellence and professional integrity.

This article concludes our series on the inheritance tax reforms introduced by Finance Act 2025, turning to one of the areas most significantly affected by the shift to a residence-based regime

At the 2024 Budget, the government announced that from 6 April 2027 inheritance tax would be extended to cover most pension death benefits.