Arrangements involving main residence not excepted from higher rate SDLT
What is confectionery?
Despite the recent APR/BPR consultation, multiple trusts still have their place.
Insolvency consequences of a failed avoidance scheme: C Purkiss v T Kennedy and others [2025] EWCA Civ 268 (14 March) is not a tax case but will be of interest to many tax practitioners because it concerns the insolvency consequences of a failed...
Latest case hearing dates and appeals.
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Anthony Nixon (Paris Smith) examines the first judicial ruling to accept that the double trust home loan scheme works to save inheritance tax.
One minute with Majid Hussain, Head of Private Client at HaysMac.
The following regulations make necessary changes as a result of the reduction in the Class 1 NICs secondary threshold from 6 April 2025: Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2025/294, add references to the Class 1 NICs secondary...
Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys) examine, among other things, some of the recent clarifications and outstanding concerns regarding both the non-dom reforms and the proposed changes to agriculture and business...
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