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Inheritance Tax
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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
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
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New queries: 24 September 2026
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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