The journal
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- Inheritance tax and trustsUK Inheritance Tax on Overseas Assets: Reduce Your LiabilityDealing with inheritance tax (IHT) can be challenging enough; it’s an extremely complex area of UK taxation. And if you have assets spread across multiple…
- Reliefs and incentivesUnderstanding the Merged R&D Tax Relief SchemeFor accounting periods beginning on or after 1 April 2024, the old SME scheme and RDEC were replaced by one merged R&D scheme, with ERIS for loss-making R&D-intensive SMEs. Here is how each works, who can claim and how the relief compares with the old rules.
- Property taxProperty Investing: Limited Company vs Personal Ownership?Limited Company vs Personal Property Ownership—it's one of the most important decisions for property investors in the UK. Whether you buy property through your…
- Property taxCapital Allowances for Businesses: Maximise Your Tax SavingsAs a business owner, maximising your tax relief is crucial for improving your cash flow and reducing your tax burden. Capital allowances offer a valuable…
- Buying and selling businessesSelling Your Business to an Employee Ownership Trust (EOT): Pros and ConsConsidering Selling Your Business? How an Employee Ownership Trust (EOT) Can Help Selling your business to an Employee Ownership Trust (EOT) is becoming an…
- International and residencyUK Tax Residency and Double Taxation Agreements (DTAs)How the Statutory Residence Test decides your UK tax residence, how split-year treatment works, how a double tax treaty settles dual residence, and why residence now also drives inheritance tax.
- Holding companies and demergersDividing to Conquer: UK Demergers Accounting and Tax GuideDemerger transactions are an important business strategy that allows companies to split up their operations into separate entities, offering a chance to…
- Reliefs and incentivesThe UK Patent Box RegimeInnovation drives success in industries like technology, pharmaceuticals, and engineering. If your business holds patents, the UK Patent Box regime provides a…
- Inheritance tax and trustsInheritance Tax Changes for 2026 and 2027: Pensions, Business Relief and AIMThe inheritance tax changes announced in the 2024 Autumn Budget are now law: the £2.5 million cap on business and agricultural relief and 50% relief for AIM shares from April 2026, residence-based rules since April 2025, and pensions in the estate from April 2027.
- International and residencyStart a Business in Dubai: Key Benefits and How-To GuideIn 2024 alone, over 51,000 new companies joined the Dubai Chamber of Commerce, with business licenses up 39% from last year. Thanks to its strategic location,…
- Family Investment CompaniesTrusts vs Family Investment Companies: Which Is Right for You?Deciding between Trusts and Family Investment Companies (FICs) is essential for effective estate planning. Discover the differences in control, taxation, and asset protection, and learn how Aswatax can help secure your family’s wealth for generations.
- Property taxFurnished Holiday Lets After April 2025: What Changed and What It Means NowThe special tax regime for Furnished Holiday Lets ended in April 2025. Here is what changed for mortgage interest, capital gains reliefs, capital allowances and pensions, and what it means for holiday let owners now.
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The Inheritance Tax Planning Guide
Gifts, trusts, reliefs and Family Investment Companies, explained in plain English by a Chartered Tax Adviser.
