This issue highlights the shifts most likely to impact planning, compliance obligations and day-to-day decision-making. Whether you're navigating new HMRC scrutiny, adapting to digital reporting, or reassessing wealth protection strategies, our summaries will help you stay informed and ready to act.
In this edition, we cover:
- Inheritance Tax reform: forthcoming restrictions on BPR and APR and the new £1 million allowance
- Employment status under pressure: when “volunteers” may actually be workers
- Capital Gains Tax: what recent case law tells us about Private Residence Relief
- Making Tax Digital: updated timelines for income tax and the future direction of digital compliance
- Cryptoassets disclosure: new rules making digital activity more visible to HMRC
- Directors’ loan accounts: why HMRC scrutiny is increasing and how to avoid pitfalls
- Understanding the tax gap: how HMRC identifies risk and what “reasonable care” really means
- Winter Fuel Payments: new eligibility, income thresholds and opt-out options
- Autumn Budget insights: preparing for policy changes and what they could mean for individuals and businesses
