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IHTA 1984
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2
Claiming APR on farmhouses and cottages
Filing your claims
Labour lifts ban on onshore windfarms
Winds of change
Professional valuation of chattels
What’s it worth?
Importance of trading for business property relief
Wedding plans
Future of farm cottages
Future of farm cottages
Existence of a trade in transactions
Focus on trade
Preference shares: what are the issues?
What’s the problem?
UK charitable tax reliefs withdrawn for EU and EEA charities
Uncharitable cut
Bhaur: Setting aside a transaction on the grounds of mistake
It was a mistake
A litigant in person against HMRC
A most uneven fight: me v HMRC
Does the UK promote tax avoidance?
A shady place for monied people
Cash and property in a trading business
Relief interaction
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READERS'
FORUM
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
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In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence