Since 1927 the leading authority on tax law, practice and administration

Michael Blake

ARTICLES

The disposal of residential property interests is now subject to a higher rate of tax.

The death on active service exemption

By John Woolley; £87.50

MICHAEL BLAKE provides tips for cultivating ER for farmers

MICHAEL BLAKE warns advisers and farmers not to take business property relief for granted

MICHAEL BLAKE shows how a claim to agricultural property relief can be lost without even trying

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12

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NEWS

Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

Third slide

Deadline dates for January 2026

CASES

Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

MOST POPULAR

This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted

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