Are ISAs Subject to Inheritance Tax?
Yes. An ISA shelters income tax and capital gains tax during your lifetime, but it is not an inheritance tax wrapper — ISA investments form part of your estate for IHT. What the rules do give a…
Read articleInsights & Guides
Practical, plain-English guidance on audit, tax, VAT, accounts and advisory — written by our chartered accountants.
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Offshore Trusts After the Non-Dom Reforms
Offshore trusts lost their protections on 6 April 2025 . Domicile stopped mattering, the income and gains protections for non-domiciled settlors were repealed, and inheritance tax moved to a…
Read articleCapital Gains Tax Changes: Where the Rates Landed
Capital gains tax has been rewritten in stages since October 2024, and the last of the announced changes landed on 6 April 2026 . The main rates are now 18% and 24% , business asset disposal…
Read articleIncorporation Relief on Property: The Claim Now Required
Incorporation relief lets a landlord move a property business into a company without an immediate capital gains charge. One thing about it changed fundamentally on 6 April 2026 : the relief is no…
Read articleUK CBAM: The Carbon Border Tax from January 2027
The UK carbon border adjustment mechanism starts on 1 January 2027 . It charges a carbon price on imports of aluminium, cement, fertilisers, hydrogen, and iron and steel , and it catches any…
Read articleTransfer Pricing Documentation and the ICTS
UK transfer pricing documentation has had a formal shape since 1 April 2023 : large multinational groups must keep an OECD-style master file and local file . What is coming next is bigger — the…
Read articleThe FIG Regime: Four Years of Relief for New Residents
The FIG regime — foreign income and gains — is what replaced the remittance basis on 6 April 2025 . It gives someone arriving in the UK after at least 10 consecutive tax years abroad up to four…
Read articleCarried Interest Tax: The 2026 Income Tax Regime
Carried interest stopped being a capital gains question on 6 April 2026 . From the 2026/27 tax year it is treated as the profit of a deemed trade, charged to income tax and Class 4 National…
Read articleWhat Triggers an HMRC Investigation?
HMRC opens enquiries for two reasons: because something in your return looks wrong, or because your name came out of a random sample. The second category is small and nobody can plan around it.…
Read articleWhat Is a Taxable Supply? The Four Conditions
Almost every VAT question in a UK business reduces to one of four: is this a supply, is it made by a taxable person, is it made in the UK, and is it made in the course of business? Get all four to…
Read articleVAT on Goods From the EU: Now an Import Like Any Other
Buying goods from the EU is now an import. That single sentence contains most of what changed: the acquisition rules that used to move goods between member states without a border have gone, and a…
Read articleBusiness Investment Relief: Bringing Offshore Money Onshore
Business investment relief lets someone taxed on the remittance basis bring foreign income and gains into the UK without triggering a tax charge — provided the money goes into a qualifying UK…
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