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After a wait of four months for more detail on the changes, what does the consultation document now tell us? While there are some helpful clarifications, not all of the concerns are addressed, write Hayden Bailey and Emma Haley (Boodle Hatfield).

John Endacott

John Endacott (PKF Francis Clark) explores the background and the current state of succession planning post-Budget.

Once a farmer, always a farmer?

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EDITOR'S PICK

Tax Journal's 2025 Budget coverage

1 /7

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

2 /7

Medpro: better late than never

Stacey Cranmore

3 /7

No escape: the new IHT tax rules for pensions

Harriet Betteridge

4 /7

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

5 /7

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose , Elvira Colomer Fatjo

6 /7

Understanding the FIG regime

Jo Bateson

7 /7

Tax Journal's 2025 Budget coverage

Management expenses: HMRC’s new nudge campaign

Anna Lucey , Constantine Christofi

Medpro: better late than never

Stacey Cranmore

No escape: the new IHT tax rules for pensions

Harriet Betteridge

What time is it? A review of the Supreme Court’s decision in Prudential

David Jamieson

The trials and tribulations of interest withholding tax

Bezhan Salehy , Rebecca Rose

Understanding the FIG regime

Jo Bateson

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EDITOR'S PICK