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When one reads an article concerning taxation in the national press it is rare for it not to…

There has been much discussion of the economic effects of the changes which the Government proposes in replacing…

A curious question of construction may extend the application of Business Property Relief.

The Government’s proposed reduction of Agricultural Property (‘APR’) and Business Property (‘BPR’) Relief has caused wholly understandable consternation…

The Government’s expenditure on HMRC is being wasted. Even in receiving information of tax evasion from the public,…

The Family Tie in the SRT is less straightforward than one might think.

We discuss the legal nature of a 'variation' of a will.

The Government’s decision to abolish the fiscal reliefs given to non-doms seems to be based on the OBR’s…

Tolley's Estate Planning written by Sharon and Simon McKie

Increasing rates of tax often reduces net tax receipts. Norway’s recent rise in the rate of its Wealth…

The case of Anderson v. PWC and HMRC illustrates the way in which HMRC sponsors tax legislation which…

Taxes on income are rarely popular. Pitt was not the first to try to tax the income of…

The case of the Raboni Estate v. HMRC casts a little more light on the nature of an…

The storm over Mr Zahawi’s tax affairs raises important issues in respect of HMRC’s duty of confidentiality, its…

The Government takes a narrow view of the costs of raising additional revenue.