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The events of the last year have focused our minds, leading many people to review or write their wills. However, the will is only one part of dealing with an estate.

Stamp duty land tax (SDLT), being a mechanically transactional tax by nature, should in theory be a relatively simple tax to understand and apply.

The net zero agenda is accelerating.

CIOT and ICAS have been active stakeholders in the development of the Scottish parliament’s devolved tax powers, through the work of our Scottish Taxes committees, appearances before parl

Mental health. Say these words in your head. Think about them for a few seconds. What images spring to mind? People suff ering? People struggling with depression, anxiety or PTSD?

Business asset disposal relief (previously known as entrepreneurs’ relief) has many critics.

The current economic climate and market conditions have presented increasing uncertainty in currency markets over recent times.

In October 2020, LITRG published a website arti cle ‘Thinking of se tti ng up a limited company? Pause and Think!’ (tinyurl.com/44emautu).

Chancellor Rishi Sunak has certainly delivered his two Budgets in extraordinary circumstances.

As widely expected, the chancellor announced in his Budget speech on 3 March 2021 that both the Coronavirus Job Retention Scheme (CJRS) and the Self-employment Income Support Scheme (SEISS) wi