ANALYSIS

Cutting edge analysis on tax issues.

The Autumn Budget has confirmed the introduction of a new scheme to reward informants who help HMRC recover tax that has been avoided or evaded. Announced by James Murray MP in March 2025, the scheme is designed to incentivise...

Adam Craggs

The mood music surrounding Budget 2025 was notably downbeat over the past few weeks, with many practitioners expressing pessimism about the scope and direction of the expected changes. Given the strained state of the public finances and the...

Penny Cogher

The 2,000 cap: Generally, the pensions industry, businesses (of all sizes), pensioners and individuals will heave a collective sigh of relief that the Chancellors smorgasbord Budget has stayed away from tinkering with anything more than...

Elizabeth Bradley

Given the kite flying since August, you could expect the real estate industry to take a collective sigh of relief today. Many of the more radical ideas did not come to pass, such as removing the exemption from CGT on selling a main home of a higher...

Bezhan Salehy

For the City of London, one of the most noteworthy tax reforms pursued by the Government since it was elected in 2024 has been the introduction of a new tax regime for carried interest, under which receipts will be taxed as trading income within the...

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...

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