ANALYSIS

Cutting edge analysis on tax issues.

Sarah Hewson

While not unexpected, given the pre-Budget leaks, one of the most impactful announcements for many employers and employees is the NI cap on pension salary sacrifice from April 2029. This was the third hypothetical scenario outlined in the research...

Robert Langston

There were a few points of detail in relation to capital gains taxes, which will have fairly narrow application but are still of interest. Sales to Employee Ownership Trusts (EOTs) will now only qualify for 50% CGT relief rather than 100%. Changes...

Patrick O'Gara

HM Treasury has presented its long-awaited report to Parliament of its mandated review of the digital services tax, the controversial two per cent levy on revenues earned from the provision of social media, search engine and online marketplace...

Eloise Walker

When I originally suggested writing this comment piece, I thought I was going to be writing about exciting changes in partnership taxation, and various other interesting developments in the world of corporate tax. That all went out the window before...

Sophie Dworetzsky

After much fevered speculation many of the most concerning Budget measures, such as an exit tax or the alignment of CGT and income tax rates, did not transpire. However, a form of mansion tax is to be introduced, (sort of) via the current council tax...

Helen McGhee

Lynnette Bober

There were several measures introduced by the 2025 Budget that will be of particular interest to HNW internationally mobile individuals, and I highlight a few of these below. 5m IHT cap for pre-October 2024 EPTs: There will be a 5m cap...

Peter Rayney

Fortunately, most of the pre-Budget scary stories did not come to fruition and many owner-managers breathed a sigh of relief! Of course, most of the tax damage for owner-managers took place last year, which has accelerated a lot...

David Milne KC

There will be the usual complaints about the tax burden on working people, but it is very modest compared with the 1960s and 1970s, when the top rate of income tax was still 98%, imposed to pay the USA for the monies lent to us for WW2. There will...

Gerald Montagu

It is hardly an original observation that there is something of a conjuring trick about Budgets. However, some of the measures announced by the Chancellor on 26 November 2025, seemingly in an attempt to address the need for growth while...

Julian Feiner

After endless pondering and a Budget Day that took forever to arrive, it was a pleasant surprise to have a succinct summary of the tax measures shortly before the speech began. A cup of tea with time to digest the key changes, fire off a few emails,...

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