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Scotland has set its budget for 2025-26, we look at the UK's Corporation Tax roadmap and reforms to Carried Interest. We are now in office party season and it's still raining in many places. 'Ho, ho ho: is it beginning to feel a bit like 'Christmas'?

'A budget by Scotland, for Scotland', tax highlights of the Scottish Budget 2024 speech given by Shona Robison, Cabinet Secretary to the Scottish Parliament on Wednesday 4 December 2024.

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We have a new Agent Update from HMRC, together with a subscriber special on Employment-Related Securities. We have been testing the new GOV.UK Chat. As always we have a broad selection of tax case summaries and other news and updates. Have you heard of PISCES?

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The Autumn Budget changes to Capital Taxes herald a 'golden age' for Private Client tax specialists and even led to James Murray MP, Exchequer Secretary to the Treasury, making an appearance on BBC's Newsnight where he clearly recommended that those impacted by the tax changes should consult the services of a tax adviser. Hopefully, we can help out there! 

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Now that the 'Self Assessment season' is fully underway, this week we have a broad range of updates, new guides and checklists that will support you. We also continue our review of Budget Announcements and the new Finance Bill has been published.