CGT

Charlotte Senior Hannah Magee Martin Verrall

Hannah Magee and Charlotte Senior (Grant Thornton) assess the proposed 10% Founders’ Relief and reduced BADR lifetime limit, highlighting restrictive eligibility tests and the importance of sale timing and deal structure.

Chris Sanger

Temporary relief funded by familiar tax rises and accelerated payments gave this Budget a distinctly Gordon Brown feel, writes Chris Sanger (EY).

David Whiscombe

When CGT was introduced in 1965, it was recognised that gains made on the final disposal of a business on retirement had in some sense a special character and should be taxed less onerously than other gains. That broad principle has been kept alive...

Nigel Watson

Claire Withers

With speculation over the alignment of CGT and income tax rates, Claire Withers and Nigel Watson (Burges Salmon) ask what that would mean for employee equity and which policy choices it would leave unresolved.

Dom Rothbarth

The options for taxing wealth are challenging. Dom Rothbarth (Boodle Hatfield) assesses the Chancellor’s options.

David Martin

With capital gains tax once again under scrutiny, former practitioner David Martin considers the principles that should underpin reform, from lower rates and rollover relief to the relationship between CGT and income tax.

Carolyn Steppler Elena Dunn Alice Martin

Alice Martin, Elena Dunn and Carolyn Steppler (Charles Russell Speechlys) consider the UK tax and practical risks arising from offshore trust loans, including unexpected IHT exposure, settlor charges and the consequences of irrecoverable debts.

Ros Martin

Consultant Ros Martin provides an overview of this year’s Finance Act, including reforms to income tax and inheritance tax, the recast carried interest regime, changes to capital allowances and venture capital schemes, and expanded compliance and anti-avoidance provisions.

Chris Barker

Matthew Emms

The Budget changes may have reduced the appeal of selling a company to an EOT but it remains a tax-efficient option, write Matthew Emms and Chris Barker (BDO).

Peter Morley

Jamie Robson

The Autumn Budget 2025 tightens anti-avoidance rules for share reorganisations. Peter Morley and Jamie Robson (Pinsent Masons) explain what tax professionals need to be aware of.

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