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Inheritance Tax

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Readers’ forum: Will an 18-25 trust meet the inheritance tax requirement? premium icon
Inheritance tax planning
29 Sep 2025
Inheritance tax changes miss their target premium icon
Think again, chancellor
15 Sep 2025
Estate planning and pensions – what will the proposed changes mean for advisers? premium icon
Stress on pensions
15 Sep 2025
Readers’ forum: Father wishes to gift cash to married daughter premium icon

Gift with reservation

15 Sep 2025
SDLT and disabled person’s trust premium icon
Unwitting discrimination?
08 Sep 2025
Elborne - a tale of an inheritance tax home loan trust premium icon
The loan arrangers: part two
08 Sep 2025
Tax planning to take land from plot to profit premium icon
Harvesting value
04 Aug 2025
Readers’ forum: Taxation of a non-resident trust premium icon
Inheritance tax relief
04 Aug 2025
Employee ownership trusts update premium icon
Tick all the boxes
21 Jul 2025
Estates in the course of administration premium icon
Estates in the course of administration
21 Jul 2025
Readers’ forum: Avoiding a double IHT charge on client estate premium icon
New love
21 Jul 2025
Readers forum: Gifts of income to daughters premium icon
Pension scheme
14 Jul 2025
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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