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Inheritance Tax
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Estate planning and pensions – what will the proposed changes mean for advisers?
Stress on pensions
Readers’ forum: Father wishes to gift cash to married daughter
Gift with reservation
SDLT and disabled person’s trust
Unwitting discrimination?
Elborne - a tale of an inheritance tax home loan trust
The loan arrangers: part two
Tax planning to take land from plot to profit
Harvesting value
Readers’ forum: Taxation of a non-resident trust
Inheritance tax relief
Employee ownership trusts update
Tick all the boxes
Estates in the course of administration
Estates in the course of administration
Readers’ forum: Avoiding a double IHT charge on client estate
New love
Readers forum: Gifts of income to daughters
Pension scheme
Practical impact of reduced inheritance tax reliefs
Real impact
Tax planning around compulsory purchase orders
Land required
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines