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

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

Leasehold enfranchisement, where tenants collectively buy the freehold of their flats, has complex tax implications under current HMRC interpretations.

In the realms of private client advice, the tapestry of tax, financial and legal guidance can be so tightly interwoven that distinguishing where one thread ends and the other begins can b

In recent years, a growing number of UK landowners have explored the development potential of their agricultural holdings.

Yachts and horses have often been grouped together as targets for HMRC with regards to private usage.

On 28 April 2025, HMRC published Spotlight 69 ‘Liquidation of a limited liability partnership used to avoid capital gains tax’, targeting a scheme (the Scheme) pr

The brainchild of this article came when I visited a pub near my local theatre, only to discover that it had permanently closed its doors and will be converted in

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.