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Inheritance Tax

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Inheritance tax and penalties premium icon
Inheritance – get it right
23 May 2025
Readers’ forum: Inheritance tax treatment of insurance policy premium icon
FIB policy
12 May 2025
Digital assets and death premium icon
Digital assets and death
02 May 2025
Consultation on IHT changes provides some clarity premium icon
Can we see clearly now?
28 Apr 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy premium icon

Offshore life policy

14 Apr 2025
Readers’ forum: Will executors be able to claim residence nil rate band on death? premium icon

Non-resident settlor

14 Apr 2025
Readers’ forum: Amending articles of association premium icon
Family investment company
24 Mar 2025
Time limits and behaviour premium icon
Best behaviour
10 Mar 2025
Death-in-service benefits of the armed forces premium icon
Military inequity
10 Mar 2025
Potential complications caused by applying IHT to pension benefits on death premium icon
Moonstruck madness
03 Mar 2025
Readers’ forum: Dealing with overage rights on a post-death sale premium icon
Valuation of land
03 Mar 2025
Claiming APR on farmhouses and cottages premium icon
Filing your claims
24 Feb 2025
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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