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Inheritance Tax
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46
Situs of cryptoassets for UK tax purposes
Where’s Wallet? – revisited
Readers’ forum: Farmhouse refurbishment
Agricultural property relief
Readers’ forum: Expenditure out of capital
Inheritance tax
Pension inheritance tax reform: a quiet revolution in the tax base
It’s all about the money
Readers’ forum: Gifts out of irregular income
Inheritance tax
Navigating the rising use of trusts
Navigating the rising use of trusts
Readers’ forum: Excess cash
Shareholdings
Inheritance tax and discretionary trusts – principal charges
Mind the principal
Readers’ forum: How to minimise potential chargeable lifetime transfers
Inheritance tax
Inheritance tax and discretionary trusts – exit charges
Find the exit
Business property relief after April 2026: Succession and tax planning for family businesses
Succession planning
Readers’ forum: Regular gifts
Inheritance tax
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READERS'
FORUM
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
New Queries: 14 May 2026
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime