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Inheritance Tax
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47
Core considerations for structuring family offices
Family offices in a changing regime – 2
Sale of farm before or after death
With their boots on
Readers’ forum: No wrapper
Historic gains and losses
Readers’ forum: Better late than never
Inheritance tax
Readers’ forum: DTC interaction with LTR rules
Inheritance tax
Double death before distribution: can a deed of variation still rewrite the tax position?
Double death dilemma
Practical tips for navigating the new inheritance tax business and agricultural property relief regime
Maze of reliefs
The loan charge settlement opportunity – what does it mean for those impacted?
Opportunity knocks
Readers’ forum: Preserving the family heritage
Inheritance tax
HMRC tax return language
Keeping it simple?
Zakat, trusts and UK tax
Zakat, trusts and UK tax
A family loan – forgiven, but may not be forgotten
A family affair
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed