News and Insights

Find out more about changes to Inheritance Tax (IHT) Agricultural Property Relief (APR) and Business Property Relief (BPR).

David Mowlem outlines what you need to know from the Spring Statement.

David Mowlem outlines what you need to know from the 2025/26 Scottish Budget announcement.

After months of speculation, we can now work through the new tax landscape we find ourselves in following the Autumn Budget on 30 October.

As featured in the Scotsman, David Mowlem considers the possibility and implications of a wealth tax.

We highlight key changes to the Pension Lifetime Allowance and the Pension Annual Allowance, discussing what these changes could mean for you. 

There can be many reasons for deciding to sell the family home, but what are the tax considerations we need to be aware of?

With financial planning at the forefront for many at the moment, we have set out a helpful reminder of the current position around inheritance tax.

With strong commercial reasons for doing so, many land and property owners have diversified into holiday letting to benefit from this captive market. 

Following the Finance Act in 2017, a new category of “deemed domicile” was introduced into the UK’s Inheritance Tax regime.

The report includes substance from various other sources and specifically ties into A Framework for Tax, published by the Scottish Government in December 2021.

Now is the time to be aware on how marriage or civil partnership can affect your tax position.

A spotlight on partnership property and Inheritance Tax.

After the death of a loved one an up-to-date Will provides some comfort to the family in what is a difficult time.

Big news this week is that The House of Commons has voted to approve the income tax and national insurance contribution increases proposed by the UK Government.

The Organisation for Economic Co-operation and Development (OECD) has published a report exploring ways in which taxes can be used to support economic recovery.

Budgets to those interested in tax are a bit like Christmas to those interested in presents.

As a country we have become used to relatively low rates of taxation, but it appears now that current tax rates will be increased, at least for a period.

Recommended changes to Inheritance Tax published by the office of Tax simplification.