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Inheritance Tax
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47
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
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
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines