Issue : Vol 196, Issue 5012

Pre-Budget speculation soared to new heights

Extraordinary chaos

Running a temperature

Here be monsters

In the balance

Beyond the Budget headlines for UK entrepreneurs.

A post-Budget update on ‘Don’t think twice, it’s all right’, which concerned the new regime for making unused pension funds subject to inheritance tax.

Group registration

Estate VAT

IHT and pensions

Cross-border tax

Do deposits create a problem with cash accounting scheme? One of my clients uses the cash accounting scheme, so claims input tax when payments are made to suppliers. When my client buys stock for...

The government is removing the process in which employees can claim a deduction from income tax from HMRC if they have incurred additional household costs when being required to work from home. These...

Any unused allowance for the 100% rate of agricultural property relief (APR) and business property relief (BPR) will be transferable between spouses and civil partners, including if the first death...

Taxpayers required to join making tax digital (MTD) from April 2026 will not be penalised for the late submission of quarterly updates during the 2026-27 tax year, the government says in the 2025...