Background HM Revenue & Customs (‘HMRC’) generally issue a corporation tax payment reminder about a month before the normal payment date, unless the company has already submitted its corporation tax return. Where a company has an ...
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Background The Government has recently published draft legislation confirming that the changes to Inheritance Tax (IHT) Business Property Relief (BPR) and Agricultural Property Relief (APR) announce in the Autumn 2024 Budget are to proceed with effect ...
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Background It is relatively common for an asset, such as an investment property, to be jointly held in the names of a married couple (or civil partners). The general rule for such assets is the individuals ...
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