Since 1927 the leading authority on tax law, practice and administration
KEVIN SLEVIN considers the true value of the tax treatment of civil partners.
JULIE BUTLER considers the tax treatment of wind farms.
Back To Basics
Valuable Reliefs
NICK HUGHES explains the rules of business property and agricultural property reliefs.
RALPH RAY FTII, TEP, BSc (Econ), solicitor, consultant with Wilsons of Salisbury takes a practical look at post-death tax planning
Analysis of the Special Commissioners' decision in Rysaffe Trustee Company (Channel Islands) Ltd, which has interesting implications for trustees of discretionary trusts under inheritance tax rules
The decision in Marshall v Kerr could not be made now for the reasons that the House of Lords gave in 1994. CHRISTOPHER SOKOL, barrister, explains why not
Ralph Ray FTII, BSc (Econ), TEP, solicitor and consultant with Wilsons, offers planning ideas for tax-efficient wills
Concern about CGT and IHT issues that may surface from transfer of pub
Inheritance tax penalties
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
