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APR

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Sophie Dworetzsky

Sophie Dworetzsky (Lombard Odier) reviews recent developments including rejected calls to extend IHT payment deadlines, proposed expansion of the UTT regime to individuals and trusts, and practical issues arising from pensions, SDLT and trust changes.

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Ros Martin

Consultant Ros Martin provides an overview of this year’s Finance Act, including reforms to income tax and inheritance tax, the recast carried interest regime, changes to capital allowances and venture capital schemes, and expanded compliance and anti-avoidance provisions.

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Simon Douglas

Simon Douglas (5 Stone Buildings) considers the will-drafting consequences of the new £2.5m allowance and its transferability – and explains why traditional ‘100% relief’ clauses may now not always achieve the desired result.

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John Barnett

The Government’s approach to APR and BPR reform combines delay and anti-forestalling in a way that risks serious unintended consequences, writes John Barnett (CIOT).

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Stuart Maggs

This year has been a roller-coaster, writes Stuart Maggs (Howes Percival).

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Helen McGhee

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Lynnette Bober

There were several measures introduced by the 2025 Budget that will be of particular interest to HNW internationally mobile individuals, and I highlight a few of these below. £5m IHT cap for pre-October 2024 EPTs: There will be a £5m cap...

A detailed report by Lexis®+ UK Tax, with additional practitioner insight.

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Helen Lewis

Helen Lewis (Tolley) considers what planning can be undertaken to maximise the relief available now and in the future.

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Andrew Kerr

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Emma Heelis-Adams

The draft legislation capping 100% BPR and APR has been published. Emma Heelis-Adams and Andrew Kerr (Burges Salmon) explore the details.

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Stuart Maggs

The Government might have consulted but it hasn’t listened.

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Rob Sharpe , Iarlaith McCarthy-Hann

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Jack Gifford

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Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

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Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

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Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

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Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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