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This article explains how a deceased estate is taxed during the administration period.

As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property rental units. No more bells, no more whistles.

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.

For individuals (including UK resident trustees and personal representatives) who dispose of UK property, capital gains tax can be a significant cost, especially given the substantial increase

In the June 2024 edition of Tax Adviser, I considered the options for those who will lose the income tax and capital gains tax trust protections from April 2025.

This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’.

The latest data from the Office for National Statistics says there are 5.4 million households in England and Wales occupying flats, including those owned by local authorities, the Ministry of D

The capital goods scheme is all about fair play as far as input tax on major building projects is concerned.

The topic of inheritance tax is often clouded in ambiguity and apprehension.

UPDATE: 

Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy objectives of reducing the tax attractiveness of holiday a