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The history of inheritance tax can be traced back well over a century, and for much of that time death duties posed challenges for the continuity of family farms and businesses.

This is (I believe) my 250th case report for Tax Adviser and I will treat myself by writing about a case in which I was actually instructed (alongside chambers colleague, Siobhan Dunca

This is a story of success – although one where investment is needed today to develop the future.

Almost exactly ten years ago, on 25 September 2015, the 193 countries of the UN General Assembly adopted the 2030 Agenda for Sustainable Development which created the 17 world Sustainable Developme

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