Issue 1774

Analysis

• A Brownite Budget?
• Budget 2026: the tax measures
• Driving good growth in every tax code
• Founders’ Relief: for the few, not the many
• Bank surcharge: different banks, different consequences
• Distributions reform: welcome concessions, unanswered questions
• Corporate tax ‘simplification’ and a familiar sinking feeling
• Modernising corporation tax: where next?
• Sovereign immunity: a more considered reform
• Real estate: a sovereign surprise
• Stamp taxes: STT takes shape as SDLT group relief tightens
• EMI2: more than an extension of EMI
• Private client: a vanilla Budget with a few sharp edges
• Driving social reform through pension changes
• VAT: breathing space, social housing and online marketplaces
• What happens to the VAT reverse charge in 2027?
• Tax compliance: little breathing space
• Tax debt collection: safeguards must keep pace
• Economics view: breathing space today, big decisions tomorrow

News

• Budget capital allowances changes: mixed picture for business investment decisions
• Government declines to expand land remediation relief
• HMRC publish new RTI guidance for employers
• ERS: annual returns after scheme closure
• CBAM: technical guidance on emissions reporting
• Irish Finance Bill proposes Pillar Two and interest relief changes
• HMRC’s approach to legal professional privilege in avoidance cases
• HMRC update charities tax guidance

Cases

• Abbey Group Ltd v HMRC
• Strauss Phillips & Co Ltd v HMRC
• Education Training Collective v HMRC
• Other cases that caught our eye: 30 October 2026

Trackers

• Tax Watch: 30 October 2026