Tax & Regulation | 21 Jan 25

QB Partners’ Gerry Brown on IHT business property relief ruling

HMRC’s position was that the deceased’s business was the exploitation of land to produce income

Tax & Technical | 26 Sep 24

 Residence based IHT ‘expansion of the net’ on the cards says QB Partners’ Gerry Brown

It is unlikely that there will be any major shift in government approach

Profiles & Comment | 18 Jun 24

Capital gains tax – all change?

Is there scope for simplification of the CGT rates?