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FARMERS

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Stuart Maggs

The proposed IHT reforms seem to attack the farmers they should protect and protect the people they should tax, writes Stuart Maggs (Howes Percival).

Sue Laing

Although simplification was the aim, the report has inevitably strayed into matters of policy and it proposes some potentially significant changes, writes Sue Laing (Boodle Hatfield).

The latest OTS report on IHT explores complexities and technical issues around gift exemptions, lifetime gifts, and distortions in the way business property relief and agricultural property relief operate.

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Julie Butler

Good news for farmers.

EDITOR'S PICK

Cards face up? HMRC’s approach to the duty of candour

Cards face up? HMRC’s approach to the duty of candour

Robert Waterson , Rebekka Sandwell

Self’s assessment: Reforms to APR

Self’s assessment: Reforms to APR

Heather Self

The new Overseas Workday Relief regime: worse than before?

The new Overseas Workday Relief regime: worse than before?

Steve Wade

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

Tanja Velling

Non-doms post-Budget: where are we now?

Non-doms post-Budget: where are we now?

Helen McGhee , Lynnette Bober

Tax Journal's 2024 Autumn Budget coverage

Tax Journal's 2024 Autumn Budget coverage

Derivatives, repos and stock loans: an overview

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

Cards face up? HMRC’s approach to the duty of candour

Cards face up? HMRC’s approach to the duty of candour

Robert Waterson , Rebekka Sandwell

Self’s assessment: Reforms to APR

Self’s assessment: Reforms to APR

Heather Self

The new Overseas Workday Relief regime: worse than before?

The new Overseas Workday Relief regime: worse than before?

Steve Wade

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

Tanja Velling

Non-doms post-Budget: where are we now?

Non-doms post-Budget: where are we now?

Helen McGhee , Lynnette Bober

Tax Journal's 2024 Autumn Budget coverage

Derivatives, repos and stock loans: an overview

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

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