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Autumn Budget 2025

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What's new?

Supreme Court narrows 'significant influence' test in salaried member rules
New proposals to tackle Electronic Sales Suppression
Consultation on new First Time Buyer ISA
Consultation on VAT treatment of land for social housing builds
Proposed offence for reckless, untrue statements for direct taxes
Consultation on extending VAT online marketplace liability
£34m payment to clear loans disallowed by UT
More List 3 updates on approved organisations and societies
SME Tax Update 2 July 2026
Land Remediation Relief consultation response
Consultation on modernising the taxation of distributions and repayments of capital from companies
Call for evidence on voluntary National Insurance Contributions
Call for evidence on PAYE Settlement Agreements (PSAs)
Mandatory Direct Debit proposed for VAT and PAYE payments
Discovery invalid - HMRC had information to open enquiry
Self Assessment in-year payment reform
Partnership allocations were miscellaneous income, not capital
SME Tax Update 25 June 2026

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