IHT

Anthony Nixon (Paris Smith) argues that a recent case on IHT business property relief, which went in HMRC’s favour, in fact suggests that the restriction of the relief on ‘mainly investment’ grounds has been applied too widely.

Baroness Neville-Rolfe DBE CMG

The Shadow Treasury Minister in the House of Lords, Baroness Neville- Rolfe DBE CMG, explains why and how the Opposition challenged the Government’s NIC changes in the House of Lords.

Ros Martin

A detailed report of this year’s Finance Act.

Anthony Nixon

Anthony Nixon (Paris Smith) examines the first judicial ruling to accept that the double trust home loan scheme works to save inheritance tax.

Emma Haley

Hayden Bailey

After a wait of four months for more detail on the changes, what does the consultation document now tell us? While there are some helpful clarifications, not all of the concerns are addressed, write Hayden Bailey and Emma Haley (Boodle Hatfield).

Emma Chamberlain

A reader’s response to CenTax’s recommendations.

Emma Chamberlain

A reader responds to CenTax’s recommendations.

Ellen Wildig

Sarah Ling

Sarah Ling and Ellen Wildig (Macfarlanes) explore the wider impact for family-controlled businesses of the upcoming reforms to business property relief.

Alyssa Haggarty

Claire Weeks

Alyssa Haggarty and Claire Weeks (Maurice Turnor Gardner) consider the status of the so-called ‘revenue rule’ and the options available to HMRC to seek assistance in the collection of tax abroad.

The long-awaited IHT consultation on the proposed reforms to agricultural and business property relief (APR and BPR) (coming in from 6 April 2026) emerged yesterday afternoon (27 February 2025). The consultation is open for two months. Although the consultation was largely as expected, there were a few clarifications and new details which Sarrah Way (Charles Russell Speechlys) discusses here.

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