TAX POLICY ADMINISTRATION

Zoe Andrews

Zoe Andrews and Nadia Hourihan (Slaughter and May) offer a whirlwind review of 2025’s tax highlights and curiosities.

Heather Self

Heather Self (Blick Rothenberg) praises greater HMRC transparency while warning of deepening fiscal drag and policy inconsistency.

Stuart Maggs

This year has been a roller-coaster, writes Stuart Maggs (Howes Percival).

Jenny Tragner

Jennifer Tragner (S&W) considers an unsettled year for R&D reliefs, where transitional rules, evolving guidance and emerging AI questions kept advisers busy despite few new policy changes.

David Yates

David Yates KC (Pump Court Tax Chambers) reflects on a year marked by unpredictable litigation, shifting private client rules and the evolving realities of practice at the Tax Bar.

David Pett

All but one of the loan charge review’s ‘hard’ recommendations have been accepted. David Pett (Temple Tax Chambers) assesses both the review and the Government’s response – and considers the implications for affected taxpayers and the new settlement opportunity.

Peter North

Rob Sharpe

Rob Sharpe and Peter North (Cleary Gottlieb) examine a recent Upper Tribunal ruling on the taxation of stock appreciation rights – a decision that introduces fresh uncertainty for arrangements falling outside ITEPA 2003 Part 7.

Kate Pearson Annabelle Trotter Helen Coward

The tax insurance market has grown significantly. Helen Coward (Simmons & Simmons) speaks with Annabelle Trotter and Kate Pearson (Howden) about how it is now used across an increasingly broad range of transactions.

Chris Sanger

The Chancellor managed to deliver a package that felt both familiar and, in places, surprisingly bold, writes Chris Sanger (EY).

Duncan Weldon

A year ago, the Chancellor, unveiling around 40bn of annual tax rises in her first Budget, was keen to emphasise that she would not be back asking for more. This was a one and done approach. The still new Government hoped for one painful...

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