Farmers Averaging – Getting Down & Dirty with my Hoes The weather in Britain affects all of us but possibly none more so than farmers. Not only do farmers have 
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Consultation on a new SDLT surcharge applicable to non-residents purchasing UK residential property HMRC has opened a consultation in relation to the design of an additional stamp duty land tax 
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At present, there seems no shortage in professionals, taxpayers, action groups and MPs ready to suggest that encounters with HMRC can be sufficiently stressful as to drive them to drink. 
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Inheritance tax: lifetime gifts and the Inheritance Tax trap For most people, an increase in the value of the home they own gives them something of a warm, fuzzy glow. 
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Tax reliefs: killing tax’s sacred cows? Introduction As announced in the Summer, taxpayers are going to be asked to pay for a £20bn injection in to the NHS by 2023. 
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CGT on death CGT on death – basic principle Of course, death is a fairly grey cloud with few silver linings. However, a tax obsessive might say differently. From a 
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INHERITANCE TAX AND INCAPACITY We’re fast approaching that time of year when theatres across the land will announce which former light entertainment stalwarts and former soap opera actors will star 
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The Knight Frank Luxury Investment Index tracking the value of ‘passion investments’ showed an increase in value of 5% over the 12 months to mid-2017, outperforming other safe-haven assets such 
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Non UK resident commercial property investors IHT General – Non UK resident commercial property investors IHT IHT is tax that is primarily focused on one’s domicile position as opposed to one’s 
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Non UK resident property investors and ATED Background – Non UK resident property investors and ATED As discussed in our article on the SDLT changes in this area, the Government used 
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