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Inheritance Tax
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47
Readers’ forum: Family forgiveness
Income tax
Agricultural and business property reliefs reform
Changing landscape
Farm partnership cases come to the fore
Detail counts
Readers’ forum: Bolt from the blue
Inheritance tax
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
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge?
Readers’ forum: No wrapper
Readers’ forum: A bonus issue
Readers’ forum: It’s a dog’s life
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