IN BRIEF

In this continuing series, Heather Self examines tax issues that make the headlines. This week, she considers the Budget APR changes affecting farms.

Taxpayers are having more success with internal HMRC reviews, but there’s a huge variation across departments.

Who might be considered the ‘winners’ and ‘losers’ from an IHT perspective?

Don’t hold your breath.

Some perspective please.

The notification requirements in the new anti-forestalling rules continue the trend of putting the responsibility on taxpayers to tell HMRC whether they think those rules do not apply.

Draft legislation has been published that removes an exception to the targeted anti-avoidance rule (TAAR) in the close company rules for arrangements made as of Budget day.

The great pension 70.5% tax raid of 2024.

I got it wrong in my previous article (The everyday economy, Tax Journal, 4 September 2024) when I suggested that the Chancellor might implement the plans she proposed as a backbench MP in 2018. I should have known. To raise...