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A lower rate of inheritance tax (IHT) of 36%, applies for deaths on or after 6 April 2012, where people leave a charitable legacy of at least 10% of a 'component' of their 'net estate' when they die.

Firms need to take urgent action following government confirmation of imminent new tax rules.

A charge to corporation tax applies to disposals of residential property in the UK by non- UK resident companies from 6 April 2015.

Many companies in the financial sector are still not claiming this hugely valuable tax relief, or taking its full benefit.

Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.

Welcome to Tax update, which provides a round-up and explanation of the latest tax issues

Barack Obama’s victory in the US Presidential elections and the peaceful change in China’s leadership has removed some uncertainties, but investors are still waiting for a clearer lead on a range of other issues as we head into the New Year.

With US election day looming on 6 November, we look at the likely impact of the election on the US economy and the markets.

There is a lot currently happening in the world of employment tax. Below are six current hot topics/risks/opportunities along with some practical points on dealing with them.

We are seeing payments coming through for those policy holders who had pensions and annuities with Equitable Life who are receiving compensation for poor performance.

Entrepreneurs’ relief can reduce the rate of UK CGT to 10% on some disposals. The rules are complex and fairly restrictive.

April brought further gains in global stock markets, despite evidence of slowing growth in the UK, China and Europe, prompting bond yields to resume their downward trajectory.

Our 19th annual survey of the legal sector explores the latest issues and trends affecting law firms and the legal market.

A round up of recent VAT news from Smith & Williamson.

Weekly Tax Update – 23 May 2018

The rapid expansion of China’s economy, privatisation of state-owned enterprises, deregulation of previously restricted industries and increased M&A activity have led to a significant increase in the number of Chinese companies listing overseas.

The care home sector is under increasing scrutiny from lenders. James Money asks why?