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Inheritance Tax
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46
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Offshore life policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Non-resident settlor
Readers’ forum: Amending articles of association
Family investment company
Time limits and behaviour
Best behaviour
Death-in-service benefits of the armed forces
Military inequity
Potential complications caused by applying IHT to pension benefits on death
Moonstruck madness
Readers’ forum: Dealing with overage rights on a post-death sale
Valuation of land
Claiming APR on farmhouses and cottages
Filing your claims
Final sittings of the Public Bill Committee debates on the Finance Bill
And then it was over
Readers’ forum: Would IHT be incurred on monies held in client account?
Permanent residence
State of the Probate Registry
Death and taxes
Thoughts on the chancellor’s ‘dry tax’ policy
Yes, but no
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READERS'
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime