This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
Jeremy Mindell (Primondell) puts the current chancellor in historical context, showing how past economic inheritances have shaped tax policy....
Finance Bill 2026 is expected to be published shortly after the Budget Resolutions have been passed on Tuesday 2 December 2025. The Bill is expected to be formally introduced as ‘Finance (No. 2) Bill’, as it is the second Finance Bill of the...
Writing to the Treasury Select Committee, the Financial Conduct Authority (FCA) has set out its role and approach to investigations into the leaking of information ahead of Autumn Budget 2025, in terms of the extent to which any such leaks might...
The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 3) Regulations, SSI 2025/386, bring the following sections of the 2024 Act into force on 19 January 2026: s 54 (refusal of repayment claim where other tax not...
The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations, SSI 2025/376, will extend to Scottish aggregates tax and Scottish landfill tax the rules which allow applications for the postponement of...
Tax professionals continue to scrutinise the detail of several Budget announcements, including some that may have been overlooked in the immediate aftermath. Share-for-share exchanges: The stated intention of the Budget changes to TCGA 1992 s 137...
This year has been a roller-coaster, writes Stuart Maggs (Howes Percival).
The Landfill Disposals Tax (Tax Rates) (Wales) (Amendment) (No. 2) Regulations, SI 2025/1281, will set out the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals made on or after 1...
After an unexpected delay, HMRC published the Budget 2025 Overview of tax legislation and rates (OOTLAR) document and Annex A, which sets out the 2026/27 tax rates and allowances, on the afternoon of Friday 28 November.
