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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READERS' FORUM premium icon

Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble

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NEWS

In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation

Third slide

Deadline dates for November 2025

CASES

Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins

MOST POPULAR

In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence

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