Churchill Taxation

29/09/2026

A taxpayer win!

The tax appeal decision is a welcome one because it helpfully recognises the commercial reality of property development.

But the case shows why business owners and advisers should keep clear evidence of any development work, directors’ involvement, spending and how any lettings fit into the wider plans.

It’s not merely enough to intend to develop a property - you’ll need to back this up with actions and clear records.

https://www.churchilltaxation.co.uk/former-company-directors-win-entrepreneurs-relief-case-against-hmrc/

27/08/2026

Records are tumbling for inheritance tax... 👀

IHT liabilities topped £7bn for the first time in 2023-24.

Meanwhile, inheritance tax receipts for June 2026 were £871m – the highest ever recorded.

But what could this mean for you?

Find out more: https://www.churchilltaxation.co.uk/inheritance-tax-liabilities-top-7bn/

28/07/2026

HMRC has lost its court challenge to a ‘home loan’ scheme used to avoid inheritance tax on a family home.

Commenting on the case, Stephanie Churchill warns the scheme depended on legislation and the tax treatment of interests in possession as they stood in 2003.

So, the ruling doesn’t give the green light to reopening home loan planning for new arrangements.

Read more: https://www.churchilltaxation.co.uk/hmrc-loses-dispute-over-iht-home-loan-scheme/

26/06/2026

Why it's so important to tread carefully with tax residency...

(See link in comments to read more)

11/06/2026

Nice to see our MD Stephanie Churchill in Taxation Magazine, where she digs into the detail of an intriguing tax case.

Read all about it...

Good intentions

29/05/2026

The High Court decision on the farmers’ legal challenge to the inheritance tax reforms is perhaps not surprising.

Once the reforms had been announced and then enacted, the court was always likely to be reluctant to interfere with what it saw as a parliamentary and political matter instead of a legal one.

In her latest blog, Stephanie Churchill urges families affected by the reforms to now focus on reviewing their existing succession plans instead of waiting to see if the rules might be reversed.

If you need specialist advice about the IHT changes and your options, talk to our team:

📞 01902 585311
📧 [email protected]

(See link in comments to read the blog)

21/05/2026

Are you a solicitor, financial adviser or other professional in need of niche tax knowledge to support your clients?

The UK tax realm is a minefield that’s frequently changing. So when a tricky tax issue crops up in your client work, you'll need to make sure you have access to the right expertise.

That's where we come in.

We’ll act as an extension of your service, giving you the reassurance of specialist advice that you – and your customers – can trust.

Our team are experienced in a range of tax areas, including:
- Inheritance tax
- Trusts
- Offshore tax
- Probate
- Family investment companies
- Tax expert witness
- HMRC tax enquiries and investigations
- Share valuations

Chat to us:
📞 01902 585311
📧 [email protected]

Or go to: https://www.churchilltaxation.co.uk/intermediary-tax-advice/

16/05/2026

Following the latest news on the Angela Rayner stamp duty row, Stephanie Churchill sums up the saga and shares what taxpayers and advisers can learn from it: https://www.churchilltaxation.co.uk/angela-rayner.../

08/05/2026

As a tax specialist, Stephanie Churchill is called on to be an expert witness at courts and tribunals across the UK, including the Old Bailey.

She helps to resolve disputes by using her expertise to give an impartial opinion on the facts laid in front of her.

To book Steph or find out more, call 01902 585311 or email [email protected]

Or go to: https://www.churchilltaxation.co.uk/expert-witness/

30/04/2026

Another interesting case that caught our eye...

The operators of a clothing business have lost their dispute with HMRC over a £6.2 million capital gains tax bill.

But the tribunal backed the taxpayers on the issue of whether HMRC was right to charge them penalties.

Stephanie Churchill examines the case and explains what taxpayers and advisers can learn from it.

She points out: "Rules, attitudes and guidance all change. So, if you can show you took professional advice at the point of implementation – and followed it – there’s every likelihood this will reduce or eliminate penalties if you find yourself in a disagreement with HMRC."

Read more: https://www.churchilltaxation.co.uk/hmrc-has-victory-sewn-up-in-6-2m-cgt-case/