Search

Leasehold enfranchisement, where tenants collectively buy the freehold of their flats, has complex tax implications under current HMRC interpretations.

Family investment companies (FICs) are frequently touted by tax advisers as the silver bullet to a client’s estate planning problems.

The transfer of assets abroad (ToAA) code is a cornerstone of the UK’s anti-avoidance regime, designed to prevent individuals from avoiding UK income tax by transferring assets to persons abroa

The 2024 Budget announced several major changes for inheritance tax, marking a radical reform of this tax akin to the 2006 changes for trusts.

Simon York CBE is a former Director of HMRC’s Fraud Investigation Service and has spent his career in tax and financial investigation.

HMRC’s Transformation Roadmap was published on 21 July 2025 and is an extensive vision for HMRC’s future and the future UK tax system (see tinyurl.com/bdd

In the March issue of Tax Adviser, I discussed the case of Sarah Yaxley v HMRC [2025] UKFTT 51 (TC) (‘The power of a single word’).

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

Employers are legally responsible for deducting, accounting for and paying income tax and Class 1 primary NIC to HMRC under the PAYE system.

In recent years, a growing number of UK landowners have explored the development potential of their agricultural holdings.