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Budget 2025: Property taxes: it could have been worse
Elizabeth Bradley
Given the kite flying since August, you could expect the real estate industry to take a collective sigh of relief today. Many of the more radical ideas did not come to pass, such as removing the exemption from CGT on selling a main home of a higher...
Budget 2025: CGT aspects
Robert Langston
There were a few points of detail in relation to capital gains taxes, which will have fairly narrow application but are still of interest. Sales to Employee Ownership Trusts (EOTs) will now only qualify for 50% CGT relief rather than 100%. Changes...
Budget 2025: Two things about corporation tax
Eloise Walker
When I originally suggested writing this comment piece, I thought I was going to be writing about exciting changes in partnership taxation, and various other interesting developments in the world of corporate tax. That all went out the window before...
Budget 2025: Issues surrounding the ‘mansion tax’
Sophie Dworetzsky
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...
Budget 2025: The delayed Budget that arrived early
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,...
Private client review for November 2025
Sophie Dworetzsky
Budget blues, legitimate expectation and crypto matters are among the issues
reviewed by Sophie Dworetzsky (Lombard Odier).
Boulting: clarifying the purpose test in share buy-backs
David Whiscombe
Boulting
cannot be regarded as a satisfactory case, except as to its outcome in
favour of the taxpayer, writes David Whiscombe.
The Temporary Repatriation Facility opportunity
Alice Pearson
The Temporary Repatriation Facility could create significant tax savings
for some. Alice Pearson (Mercer & Hole) highlights some practical
considerations and areas of complexity.
Understanding the FIG regime
Jo Bateson
Jo Bateson (Mercer & Hole) provides a practical guide to the new regime.
Finance Act 2025: special report
Ros Martin
A detailed report of this year’s Finance Act.
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112
EDITOR'S PICK
From sovereign immunity to sovereign tax status
Tom Margesson
,
Elena Rowlands
1 /7
Founders’ Relief: a narrow route to 10%
Hannah Magee
,
Charlotte Senior
,
Martin Verrall
2 /7
Budget 2026: protecting the UK’s tax competitiveness
David Gordon
3 /7
The Orsted ‘tax nothing’
Andrew Page
4 /7
Budget 2026: options for taxing wealth
Dom Rothbarth
5 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
6 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
7 /7
From sovereign immunity to sovereign tax status
Tom Margesson
,
Elena Rowlands
Founders’ Relief: a narrow route to 10%
Hannah Magee
,
Charlotte Senior
Budget 2026: protecting the UK’s tax competitiveness
David Gordon
The Orsted ‘tax nothing’
Andrew Page
Budget 2026: options for taxing wealth
Dom Rothbarth
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
NEWS
Read all
Founders’ Relief: tax bodies warn over eligibility and technical traps
LISA withdrawal charge reduced
HMRC confirm VAT treatment of public EV charging
Donated medicines to be zero-rated
New HMRC withholding tax guidance
CASES
Read all
N Powell v HMRC
Inngrays Ltd v HMRC
Portsmouth City Council v HMRC
Other cases that caught our eye: 6 November 2026
Abbey Group Ltd v HMRC
IN BRIEF
Read all
Distributions reform: unresolved questions
CGT: irrecoverable loans
AI and the unwinnable case
Corporate residence: beyond the paperwork
Hill: the Upper Tribunal on reasonable excuse
MOST READ
Read all
New HMRC withholding tax guidance
Founders’ Relief: a narrow route to 10%
Tax Journal's 2026 Budget coverage
Budget 2026: Sovereign immunity - a more considered reform
CGT: irrecoverable loans