Hello,
Last Thursday saw the publication of the 2025-26 Finance Bill, which, when passed, will legislate proposals such as the reform of Inheritance Tax and, from next May, the mandatory registration of tax advisers with HMRC.
Ross Martin Tax: SME Tax Update 4 December 2025
Hello,
We cover a wide range of topics this week, including the Loan Charge, share schemes, behavioural penalties and Research & Development, to name only a few. In addition, following last week’s Budget, the Overview of Tax Legislation and Rates (OOTLAR) was finally published on Friday.
Ross Martin Tax: Autumn Budget Special 27 November 2025
Hello,
After many weeks of anticipation, we finally have the contents of the 2025 Autumn Budget confirmed. In an unprecedented occurrence, some Budget policies were leaked before the Chancellor took to the Dispatch Box, owing to the Office for Budget Responsibility (OBR) publishing its Economic and Fiscal Outlook document online, ahead of schedule.
Autumn Budget 2025: At a glance
The Chancellor, Rachel Reeves, presented her Autumn Budget on 26 November 2025. This is our 'At a glance' summary of the key tax announcements and measures.
Ross Martin Tax: SME Tax Update 20 November 2025
Hello,
We have updates this week on the deductibility of pension contributions, tax fraud in the temporary employment agency and recruitment sector, import VAT recovery, and the application of the welfare VAT exemption for supplies made in Wales.
Ross Martin Tax: SME Tax Update 13 November 2025
Hello,
This week, we bring news of HMRC examining loans to participators where tax may not have been properly accounted for, the November 2025 Employment-Related Securities (ERS) Bulletin, and an important Upper Tribunal (UT) decision in the context of employee incentivisation arrangements.
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