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Inheritance Tax
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45
Budget 2025: inheritance tax changes
Slight sweetener
Readers’ forum: Trade or no trade?
Pre-trading or present expenditure
Readers’ forum: The Queen’s Gambit
IHT and pensions
Inheritance tax on pension funds from 6 April 2027 – a serious future problem
Don’t think twice, it’s all right
Readers’ forum: Are you loan-some tonight?
Inheritance tax business relief
Review of the impact of last year’s October Budget
Rethinking wealth planning
Readers’ forum: She’s never going to leave
Inheritance tax
Readers’ forum: Can the nil rate band be used?
IHT and lifetime gifts
Succession planning steps before 100% BPR restrictions come into effect
Short window of opportunity
London Tax Network Tax Conference 2025
Meeting points
Readers’ forum: Double trouble
Inheritance tax
Importance of quality farm valuations for IHT
Knowing your value
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Readers’ forum: Can landowner charge VAT on new self-build project?
Readers’ forum: Release of loan between commonly owned companies
Readers’ forum: An unexpected situation
Readers’ forum: Professional obligations
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NEWS
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
Deadline dates for April 2026
CASES
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW