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In the second part of this series on inheritance tax, we outline the significant changes to UK inheritance tax rules effective from April 2025, focusing on the replacement of domicile with long

Businesses often underestimate how much tax shapes behaviour. Consider the 5p charge on plastic bags: a minor levy that fundamentally shifted consumer habits almost overnight.

Artificial intelligence – or AI – two of the most talked about letters in recent years!

The CIOT anticipates that there will be enquiries into a significant number of tax returns containing temporary repatriation facility designations.

The government has committed to a target of building 1.5 million new homes by the end of this parliament and announced land, regulation and financing reforms to support small and medium-sized e

Each year, the House of Lords Economic Affairs Finance Bill Sub-Committee conducts an inquiry into specific aspects of the draft Finance Bill, taking written and oral evidence to produce an apo

Ahead of each UK Budget, HM Treasury invites interested stakeholders to submit formal Budget representations on potential changes to be considered by the Chancellor when preparing the Budget.

Making Tax Digital for Income Tax Self Assessment – to give it the formal name – arrives on 6 April 2026.

In his article ‘Leasehold Interests: controversial tax implications’ (Tax Adviser, October 2025), Leigh Sayliss questi

A landmark ruling by the UK Supreme Court has provided long-awaited clarity on VAT obligations for private hire operators outsi