Business and agricultural property reliefs

Business and agricultural property reliefs

Draft legislation has been published giving more insight into how and when proposed restrictions to two major inheritance tax (IHT) reliefs will be implemented. At Autumn Budget 2024 the Chancellor announced plans to reform Business Property Relief (BPR) and...
Tax expert highlights offshore disclosure law

Tax expert highlights offshore disclosure law

A new law will require individuals and trustees with undeclared tax liabilities related to offshore matters to disclose them to HMRC by 30 September 2018, or face much stiffer penalties.