Preserving heritage: a changing inheritance tax landscape
Heritage estates do not fit neatly into the UK’s inheritance tax framework. They are not simply investment portfolios to be traded or businesses to be broken up.
Heritage estates do not fit neatly into the UK’s inheritance tax framework. They are not simply investment portfolios to be traded or businesses to be broken up.
There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to marginal claims.
These suggestions for reform call on HMRC and the government to implement practical reforms to improve compliance, reduce errors and improve taxpayers’ and agents’ interactions with the tax system.
The online exams in December saw 424 students successfully pass at least one exam, with 84 students passing their third module and thereby achieving the full ADIT qualification.
Despite its flaws, one benefit of HMRC’s now defunct Agent Forum was that it provided a route for agents to share their experiences of difficulties encountered when dealing with HMRC systems, servi
We mourn the loss of Richard Todd, former President of the ATT, with both sadness and genuine admiration.
Chaired by Helen Whiteman, CEO of the CIOT, the panel featured Ali Sapsford (RSM), Claire Blackburn (PwC), Hazel Platt (Grant Thornton), Laura Mair (EY), Matt Batham (Deloitte) and Vicki Heard (KPM
At its hearing on 23 January 2026, the Disciplinary Tribunal of the Taxation Disciplinary Board determined that Mr Joseph Brown of London, a member of the C