Issue : Vol 198, Issue 5057

Search for the perfect tax relief to support business

For better or for worse?

Missing the target

No gain, no loss … no problem?

Till debt do us part

Measures relating to inheritance tax in the 2026 Budget focused on finessing the new regime for pensions on death, in particular charitable gifts and prospective personal representatives.

Pensions and inheritance tax

VAT

Main residence election

Trading loss relief

Water everywhere My clients are a successful UK partnership of four water engineers. They are looking to support charities working overseas to provide clean water in developing countries. They have...

The Treasury has published a technical consultation on the new capital gains tax (CGT) relief aimed at founders of and significant early investors in high-growth, innovative UK companies. As...

Zero rating for qualifying free supplies of medicines to treat NHS patients, including supplies during clinical trials and qualifying post-trial treatment was confirmed in the Budget and in Finance...

In July 2026, HMRC changed its guidance in the Business Income Manual at BIM45700 and related pages in relation to the deduction of interest costs and the withdrawal of capital from a business. The...

The Home Office has provided £74.5m for estimated unpaid employment taxes after identifying purported off-payroll working (IR35) non-compliance, according to the department’s annual report and...