TAX POLICY ADMINISTRATION

HM Treasury has presented its long-awaited report to Parliament of its mandated review of the digital services tax, the controversial two per cent levy on revenues earned from the provision of social media, search engine and online marketplace...

Peter Rayney

Fortunately, most of the pre-Budget scary stories did not come to fruition and many owner-managers breathed a sigh of relief! Of course, most of the tax damage for owner-managers took place last year, which has accelerated a lot...

David Milne KC

There will be the usual complaints about the tax burden on working people, but it is very modest compared with the 1960s and 1970s, when the top rate of income tax was still 98%, imposed to pay the USA for the monies lent to us for WW2. There will...

Gerald Montagu

It is hardly an original observation that there is something of a conjuring trick about Budgets. However, some of the measures announced by the Chancellor on 26 November 2025, seemingly in an attempt to address the need for growth while...

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,...

A detailed report by Lexis®+ UK Tax, with additional practitioner insight.

Sophie Dworetzsky

Budget blues, legitimate expectation and crypto matters are among the issues reviewed by Sophie Dworetzsky (Lombard Odier).

Michael Ludlow

It’s not just about technical brilliance. Michael Ludlow (Lloyd’s) sets out his leadership framework for in-house tax teams.

Hannah Manning

Ross McGregor

There is a myriad of anti-avoidance legislation which must be carefully considered throughout the lifecycle of a close company. Hannah Manning and Ross McGregor (Travers Smith) explain how to avoid some of the common pitfalls.

Tim Sarson

This month’s update by Tim Sarson (KPMG) has a distinctly European flavour, and illustrates how politics – and not always domestic politics – influences tax policy.

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