ANALYSIS

Cutting edge analysis on tax issues.

Helen McGhee

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,...

A detailed report by Lexis®+ UK Tax, with additional practitioner insight.

Sam Pennington

Matthew Rowbotham

Matthew Rowbotham and Sam Pennington (Lewis Silkin) explore the company law issues on group relief surrenders and the traps that lie in wait.

Jack Edwards

Steven Porter

Steven Porter and Jack Edwards (Addleshaw Goddard) examine changes to the UK Corporate Governance Code – and what the new requirement for Boards to declare the effectiveness of their material controls means for tax functions.

Sophie Dworetzsky

Budget blues, legitimate expectation and crypto matters are among the issues reviewed by Sophie Dworetzsky (Lombard Odier).

Fabian Barth

Roberto van Meurs

The CJEU’s Kosmiro decision broadens the definition of taxable debt collection and potentially narrows the VAT exemptions for financial and payment services, write Fabian Barth (Alvarez & Marsal) and Roberto van Meurs (EY).

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