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IHTA 1984

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Double death before distribution: can a deed of variation still rewrite the tax position? premium icon
Double death dilemma
10 Aug 2026
Claiming APR on farmhouses and cottages premium icon
Filing your claims
24 Feb 2025
Labour lifts ban on onshore windfarms premium icon
Winds of change
23 Sep 2024
Professional valuation of chattels premium icon
What’s it worth?
08 Apr 2024
Importance of trading for business property relief premium icon
Wedding plans
27 Nov 2023
Future of farm cottages premium icon
Future of farm cottages
11 Sep 2023
Existence of a trade in transactions premium icon
Focus on trade
10 Jul 2023
Preference shares: what are the issues? premium icon
What’s the problem?
03 Jul 2023
UK charitable tax reliefs withdrawn for EU and EEA charities premium icon
Uncharitable cut
27 Jun 2023
Bhaur: Setting aside a transaction on the grounds of mistake premium icon
It was a mistake
19 Jun 2023
A litigant in person against HMRC premium icon
A most uneven fight: me v HMRC
09 May 2023
Does the UK promote tax avoidance? premium icon
A shady place for monied people
02 May 2023
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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