The entire HMRC phone system has been hit by a serious technical issue which means inbound callers are only met with a recorded message saying the service is down

Up to 100,000 taxpayers’ online personal tax accounts have been locked down after HMRC security systems detected unauthorised access to some accounts, having identified the issue nearly a year ago

With major changes to inheritance tax for owner managed businesses due in less than a year and no final legislation yet, Stephanie Webber ACA CTA, senior technical writer at Croner-i, explains what we know so far, raising questions about the position of chargeable transfers