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Inheritance Tax
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44
An introduction to the pre-owned assets tax regime
Almost new; in very good condition
Readers’ forum: Family forgiveness
Income tax
Agricultural and business property reliefs reform
Changing landscape
Farm partnership cases come to the fore
Detail counts
Readers’ forum: Bolt from the blue
Inheritance tax
Budget 2025: inheritance tax changes
Slight sweetener
Readers’ forum: Trade or no trade?
Pre-trading or present expenditure
Readers’ forum: The Queen’s Gambit
IHT and pensions
Inheritance tax on pension funds from 6 April 2027 – a serious future problem
Don’t think twice, it’s all right
Readers’ forum: Are you loan-some tonight?
Inheritance tax business relief
Review of the impact of last year’s October Budget
Rethinking wealth planning
Readers’ forum: She’s never going to leave
Inheritance tax
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READERS'
FORUM
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures