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Issue : Vol 196, Issue 5000

Issue : Vol 196, Issue 5000

11 Sep 2025
IN THIS ISSUE

Taxation has reached its 5,000th issue.

Unwitting discrimination?
The loan arrangers: part two
The journey so far
Implications of possible changes to pensions tax in the forthcoming Budget.

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National Insurance

Calculating building costs for home built 30 years ago. My client, Jack, bought a plot of land in the 1990s, and built a second home there. Now, 30 years later, he is planning to sell it, and I am...
Too little consideration has been given to the increased risk placed on personal representatives (PRs) as a result of shifting the liability for paying any inheritance tax on pension assets from the...
HMRC has issued guidelines explaining the importance of submitting accurate documents, in particular self-assessment returns. The guidelines cover: HMRC’s view on how to choose an...
The government’s planned changes to inheritance tax are a massive concern for farmers, a new poll has revealed. The survey of 500 farmers and landowners conducted by the Country Land and...
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