ANALYSIS

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...

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...

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...

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...

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...

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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