Search

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

Tax risks and audit enforcement are increasingly topical following the global pandemic.

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

Tax practitioners have a very important role to play in the development of UK tax policy.

One of the biggest factors in claims against professionals is the issue of the engagement; letter and the scope of the retainer – the contract – between the professional and their client.

The past year has been truly historic and has left its mark on us all in very different ways.

Details of the new late submission penalties, late payment penalties and harmonised interest announcements were published, as anticipated, in the 2021 Budget tax related documents.

Many businesses either acquire or merge with other entities, or sell a part or all of their trade or assets.

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.