Since 1927 the leading authority on tax law, practice and administration
MIKE TRUMAN looks at the new guidance for HMRC staff on applying the new rules for transfer of the nil rate band
Draft guidance on transfers of unused nrbs published
Recent changes to the tax system do not give RICHARD MANNION much confidence in the way that tax legislation is made
Now provided to business owners on availability of IHT business property relief
Government has undermined its reputation for fair taxation, claims TUC chief
European court rules spinsters were not discriminated against
NIGEL CALLAGHAN looks at the annuity market
There will be no major giveaways, Grant Thornton forecasts
31% want end to 'death levy', claims poll
HMRC publishes draft regulations for excepted transfers and excepted settlements
The interest rate applicable to inheritance tax has been changed from 5% to 4% from 6 January 2008.
Revenue receives legal advice that s 161(4) may apply to fractional shares of units
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
