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Inheritance Tax
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Readers’ forum: Who pays the piper?
Inheritance tax
What CRC v Harte tells us about discovery assessments
Not every error in a return is deliberate
Readers’ forum: A gift by any other name?
Inheritance tax
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
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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
MOST POPULAR
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