The ATT has published its response to the ‘Legislation Day’ draft legislation which proposes bringing unused pension funds and death benefits into scope of IHT from 6 April 2027. Commenting on the draft legislation and policy paper, Reforming...
Multiple dwellings relief: Although multiple dwellings relief has now been abolished, cases about entitlement to the relief are still reaching the tribunals. M Berrell and another v HMRC [2025] UKFTT 1067 (TC) (4 September) is a comparatively rare...
The Treasury has published a new ‘interim report’ ahead of the Autumn Budget on 26 November 2025, summarising the Government’s findings since publication of its 2024 discussion paper which set out priority areas for reform of the business rates...
HMRC have, for the first time, published the name of a practising tax barrister in their list of promoters of tax avoidance schemes. Setu Kamal is named in relation to four schemes on the list, and HMRC include the following note: ‘HMRC suspects Setu...
The recent media coverage of the SDLT treatment of a house in the Clacton constituency brings different situations to mind.
HMRC have launched a new online tool to help company officers and agents ascertain whether or not the company should make a claim for corporation tax overpayment relief.
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