Issue : Vol 198, Issue 5047

Time to review inheritance tax rules for couples?

Exemption upheaval

It’s all gone wrong

Pressed for time

EMI just got a lot bigger

The Upper Tribunal decision in Hill and another v CRC.

VAT

State pension

Inheritance tax

Middle East move

Can business be purchased as a TOGC without a VAT charge? I have a client who is buying a training business from a VAT-registered company; most of the payment relates to goodwill, particularly the...

HMRC has opened the second phase of mandatory tax adviser registration. This applies to any advisers with self assessment or corporation tax accounts, but without an agent services account (ASA). They...

HMRC has published its latest agent update. Highlights include the following. Changes to the process for applying for an inheritance tax reference number – the new online IHT422 service requires...

The introduction of a new zero rate of VAT for the sale of land intended for the construction of social housing would help reduce costs and avoid delays in building new social housing, said ICAEW in...

HMRC suspects that overseas companies may have underpaid £16.1bn in tax last year, an increase on the £14.9bn in 2024-25, according to figures in a document attached to its 2025-26 annual...