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Tax planning

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The new tax regime for foreign income and gains premium icon
Giving a FIG
29 Sep 2025
Inheritance tax changes miss their target premium icon
Think again, chancellor
15 Sep 2025
Tax implications for non-residents premium icon
Gone but not forgotten
15 Sep 2025
Elborne - a tale of an inheritance tax home loan trust premium icon
The loan arrangers: part two
08 Sep 2025
Tax planning around FETF grants and farm equipment premium icon
Capital farming
18 Aug 2025
Tax planning around compulsory purchase orders premium icon
Land required
30 Jun 2025
Combining an employee ownership trust with a share incentive plan premium icon
What’s in it for us?
12 May 2025
Difference between tax planning/mitigation and ‘unacceptable’ tax avoidance premium icon
Conjuring up a tax advantage? – part 1
17 Feb 2025
Osmond and Allen 2: Was HMRC in time? premium icon
Osmond and Allen: was HMRC in time?
20 Jan 2025
Adaptable like a tax adviser premium icon
Adaptable like a tax adviser
22 Jul 2024
Tax and political pressure on farming arrangements and tenancies premium icon
Under pressure
06 Nov 2023
Loans and the unallowable purpose rule premium icon
Expansive approach
18 Sep 2023
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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time
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NEWS premium icon
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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031
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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted
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