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Just before Christmas, the government announced that, with effect from 6 April 2026, agricultural property relief (APR) and business property relief (BPR) would be capped – referred to in the d

In advance of the 26 November Budget, nine think tanks published a list of seven areas where they recommended tax reform (see, for example,

Experiencing a delay on the way to my firm’s Glasgow office recently because the shooting of the latest Spiderman film had taken over the city centre, I reflected on just how successful our cre

A ‘family office’ enables a family to outsource the management of its wealth holding structures, and other administrative or strategic functions, to a trusted group of advisors or individuals.

Any tax-raising Budget will have losers and, as economists note, the optimal way to raise taxes is to apply wide measures to the broadest base.

The government’s planned changes to restricted inheritance tax relief have sparked major concern across the farming community, according to a recent survey by the Country Land and Business Asso

On 21 October, the government announced major reforms to the UK’s anti-money laundering (AML) supervision framework.

Traditionally, chancellors disappeared from public view for at least a month before Budget Day, re-emerging only on the Sunday before the Budget to appear on political TV programmes.

This article concerns the recent case of Powell v HMRC [2025] UKFTT 528 (TC).

The Construction Industry Scheme (CIS) is a complex system that affects a wide range of businesses involved in UK construction work, including many that may not realise they fall within its sco