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Inheritance Tax

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Practical impact of reduced inheritance tax reliefs premium icon
Real impact
07 Jul 2025
Tax planning around compulsory purchase orders premium icon
Land required
30 Jun 2025
Readers’ forum: Using late husband’s nil rate band premium icon
Thinking about the future
23 Jun 2025
Accuro Trust (Switzerland) and excluded property premium icon
An unhappy situation
09 Jun 2025
Readers’ forum: Is it viable to reduce the value of an estate? premium icon
Down south
09 Jun 2025
Inheritance tax and penalties premium icon
Inheritance – get it right
23 May 2025
Readers’ forum: Inheritance tax treatment of insurance policy premium icon
FIB policy
12 May 2025
Digital assets and death premium icon
Digital assets and death
02 May 2025
Consultation on IHT changes provides some clarity premium icon
Can we see clearly now?
28 Apr 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy premium icon

Offshore life policy

14 Apr 2025
Readers’ forum: Will executors be able to claim residence nil rate band on death? premium icon

Non-resident settlor

14 Apr 2025
Readers’ forum: Amending articles of association premium icon
Family investment company
24 Mar 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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