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Inheritance Tax

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Time limits and behaviour premium icon
Best behaviour
10 Mar 2025
Death-in-service benefits of the armed forces premium icon
Military inequity
10 Mar 2025
Potential complications caused by applying IHT to pension benefits on death premium icon
Moonstruck madness
03 Mar 2025
Readers’ forum: Dealing with overage rights on a post-death sale premium icon
Valuation of land
03 Mar 2025
Claiming APR on farmhouses and cottages premium icon
Filing your claims
24 Feb 2025
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And then it was over
24 Feb 2025
Readers’ forum: Would IHT be incurred on monies held in client account? premium icon
Permanent residence
24 Feb 2025
State of the Probate Registry premium icon
Death and taxes
17 Feb 2025
Thoughts on the chancellor’s ‘dry tax’ policy premium icon
Yes, but no
10 Feb 2025
Readers’ forum: Notifying HMRC of gift with reservation premium icon
Irish resident
27 Jan 2025
Inheritance tax on private sector businesses premium icon
It’s a private matter
13 Jan 2025
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Gifts from income
13 Jan 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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