Investments

Should changes be made?

R (on the application of APVCO 19 Ltd & others) v HM Treasury & another

A record amount of inheritance tax (IHT) was paid into the public purse during April, new figures show.

HMRC received £379m in the same month in which the Conservative party said it would raise the IHT threshold to £1m for some taxpayers – a pledge that looks set to be fulfilled in this week’s Budget.

Can a UK company employee sacrifice salary for a retirement pot while abroad?

Is there any clawback of reclaimed VAT on a change of letting type?

Basic rules of relief for personal pension contributions

ACC Green (TC4427)

Can property expenses for a main residence be claimed against rental income?

Is there logic to SDLT anti-avoidance provisions?

A guide to venture capital scheme changes