Legislation Day: Draft Finance Bill 2026—Tax analysis
Tax analysis: On Legislation Day, 21 July 2025, the government published draft provisions for inclusion in Finance Bill 2026 (FB 2026, also known as Finance Bill 2025–26), together with accompanying explanatory notes and other supporting documents. This analysis brings together the key business tax measures. Expert commentary has been provided by the LexisNexis Tax Consulting Editorial Board and Andersen, Blick Rothernberg, CMS, Eversheds Sutherland, Herbert Smith Freehills Kramer, Macfarlanes and Pinsent Masons.