Taking a DIY approach to will writing is risky from a tax perspective, especially when considering the distinction between between land and other assets in a partnership, explain Julie Butler, director and Libby James, associate at Butler & Co Alresford

A dentist from Caerphilly who used an offshore private trust in Belize to avoid income tax payments has lost an appeal at the Upper Tribunal

Income tax receipts topped £250bn in 2022/23, with over 60% paid by the top 10% of the population, while the wealthiest contributed nearly a third