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Inheritance Tax
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46
Readers’ forum: Employment-related loan
Inheritance tax
Crediting UK inheritance tax against German tax liabilities
When taxes collide
Readers’ forum: Long-term residency
Inheritance tax
Normal expenditure out of income exemption
Normal wisdom
Maile v Maile – avoiding farming disputes
Lessons in avoiding farming disputes
Readers’ forum: All that glitters
Inheritance tax
Third sitting of the Public Bill Committee debates on the Finance (No 2) Bill
Wintry discussion
Readers’ forum: Happy ever after …
Inheritance tax
An introduction to the pre-owned assets tax regime
Almost new; in very good condition
Readers’ forum: Family forgiveness
Income tax
Agricultural and business property reliefs reform
Changing landscape
Farm partnership cases come to the fore
Detail counts
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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