Issue : Vol 198, Issue 5051

How effective is all the Budget lobbying?

Mission impossible?

A sticky wicket

Family offices in a changing regime – 3

Risk avoidance

Abolition of customs duty relief for low-value consignments.

VAT

Corporation tax

Capital gains tax

Seed enterprise investment scheme

Is earning interest an ‘economic activity’ for input tax purposes? One of my clients is a cash-rich limited company that is fully taxable, so it gets full input tax recovery on its...

Total receipts from all corporate taxes reached a record £100.4bn in 2025-26, according to HMRC statistics. This is an increase of £3.5bn (4%) on the previous year. Notably, corporation...

Policymakers must resist the temptation to blame the Office for Budget Responsibility (OBR) – the UK’s independent economic forecaster – when required to make difficult decisions as...

Only one in ten of the UK’s highest earners paid the full headline tax rate of 47% in 2021-22, according to a report from the Centre for Analysis of Taxation (CenTax). One-quarter paid 20% or...

Retired people who have given gifts to family in the past three years say they might need some of the money back, Investec Save research finds. Most do not expect to need the full amount returned....