The scope of inheritance tax: a new residence-based system
From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the concept of a long-term resident.
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Thriving by developing in our professional and personal lives
As we launch our small group workshops as part of our Returners 2 Work programme, we thought this would be a good time for us all to reflect upon our approach to work and life – the importance
The case of HMRC v Yaxley: the power of a single word
The Self Assessment rules are prescriptive. Presumably, the main reason for this is to ensure that a taxpayer’s duties and HMRC’s powers are clearly defined.
Pre-nuptial and post-nuptial agreements
Families face an evolving legal and tax landscape that demands careful planning, particularly when it comes to safeguarding family wealth.
Reverse charge procedures: some common pitfalls
Where has the time gone? Somewhat incredibly, it is almost exactly four years sincethe reverse charge rules for the construction industry were introduced on 1 March 2021.
Eligibility for R&D tax relief
In November, the First-tier Tribunal recorded the second significant taxpayer victory in research and development (R&D) cases in a matter of weeks.
The Administrative Burdens Advisory Board: improving our tax system
Chancellor Gordon Brown’s 2006 Budget had a significant focus on reducing the cost to business of regulation.
Rupert Grint and the failed tax scheme: the 'sales of occupation’ income rules
Much of the Income Tax Act 2007, Parliament might be proud to say, is perfectly normal, thank you very much.
VAT challenges: what happens if you miss the VAT deadlines?
I enjoy quoting the famous line of the late comedian Eric Morecambe when he was making a mess of playing the opening bars of Grieg’s piano concerto.
National heritage property: savings for the nation
Heritage property reliefs can sometimes be regarded as the poor relation of agricultural property relief and business property relief.