Issue : Vol 198, Issue 5056

Why release Budget documents piecemeal?

Avoiding the tax apocalypse

Penalty suspension

Quirky relief

Drawing a line?

Serious business

In memoriam: David Brodie OBE

Thoughts on aspects of Budget 2026.

VAT

Income from property

Stamp duty land tax

Corporation tax

Is it that simple? One of my clients is a successful family company that is probably worth in the region of £5m to £6m. There are four ordinary shares in issue, one each held by father,...

In the Budget, the chancellor announced that, for the years 2027-28 to 2029-30, a tax reduction will apply for eligible pensioners with income up to the full new state pension, covering the basic rate...

HMRC is to have retrospective powers to offset child benefit overpayments against the high income child benefit charge (HICBC) ‘simplifying administration for affected customers by reducing...