Peter Rayney

Nov 1, 2024 | taxjournal.com | Peter Rayney |Sophie Dworetzsky |Pete Miller |Elizabeth Bradley

On the eve of Halloween our first woman Chancellor Rachel Reeves managed to give us a much less frightening CGT experience than had previously been feared. Many of the pre-Budget rumours such as equalising CGT with income tax rates and the abolition of Business Asset Disposal Relief (BADR) did not make her Budget spell book. Instead the proposed CGT changes are more measured and realistic.

Nov 1, 2024 | taxjournal.com | Laura Charkin |Mike Lane |Sophie Dworetzsky |Peter Rayney

If you do not subscribe but are a registered user, please enter your details in the following boxes: Username * Password * Once you have registered, you will receive an email directing you back to read this article in full.

Nov 1, 2024 | taxjournal.com | Sophie Dworetzsky |Peter Rayney |Pete Miller |Elizabeth Bradley

From April 2026 two of the main IHT reliefs Agricultural Property Relief (APR) and Business Property Relief (BPR) are changing:  100% relief is limited to the first £1m of combined qualifying agricultural and business assets and the relief will be reduced to 50% (currently 100%) for any qualifying agricultural and business assets exceeding the combined £1m threshold.

Sep 25, 2024 | taxjournal.com | Peter Rayney |Richard Collier |Chris Etherington |Rebecca Harris

If you do not subscribe but are a registered user, please enter your details in the following boxes: Username * Password * Once you have registered, you will receive an email directing you back to read this article in full.

Nov 3, 2023 | icaew.com | Peter Rayney

The ICAEW Chartered Accountant qualification, the ACA, is one of the most advanced learning and professional development programmes available. It is valued around the world in business, practice and the public sector. How to become a chartered accountantMembers of other bodies Partners in Learning Train the next generation of chartered accountants in your business or organisation.