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Issue : Vol 196, Issue 5012

Issue : Vol 196, Issue 5012

4 Dec 2025
IN THIS ISSUE
From April 2029, employee pension contributions made through salary sacrifice will be capped at £2,000 a year. Employers and employees can still make contributions above £2,000 but the...
The chancellor announced a two percentage point increase in the rates of income tax for most savings and dividend income, with a new separate rate for income from property, which will be aligned with...

Christmas gifts to employees and clients.

Tax practice news from around the country.
1 January 2026 Pay corporation tax for accounting periods ended 31 March 2025 for small and medium-sized companies not liable to pay by instalments. 7 January 2026 Due date for VAT returns and payment...
Letter Workshop Ltd (TC9692)
Ferrero UK Ltd (TC9654)
J Kimm [2025] FTSTC 11
J Font v CRC, King’s Bench Division, 19 November 2025
UPW Invest Inc (TC9690)
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