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Latest Tax News

Legislation Day: Draft Finance Bill 2026—Private Client analysis

Private Client analysis: On Legislation Day, 21 July 2025, the government published draft provisions to be included in Finance Bill 2026 (FB 2026, also known as Finance Bill 2025–26) together with accompanying explanatory notes and other supporting documents. The government also published consultation responses and made other announcements of interest to Private Client practitioners. This analysis provides an overview of the key Private Client tax provisions together with initial reactions from the market.

HMRC confirms new IHT rules on unused pension funds to apply from 6 April 2027

Law360: The government has confirmed that it is pushing ahead with its plans to apply inheritance tax (IHT) to wealth transferred through pensions in a move that experts say marks a ‘seismic’ change for the sector.

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 Rothenberg, CMS, Eversheds Sutherland, Herbert Smith Freehills Kramer, Macfarlanes and Pinsent Masons.

HMRC confirms new IHT rules on unused pension funds to apply from 6 April 2027

Law360: The government has confirmed that it is pushing ahead with its plans to apply inheritance tax (IHT) to wealth transferred through pensions in a move that experts say marks a ‘seismic’ change for the sector.

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Priority between loss reliefs in loss making companies

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Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

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Contributory negligence in personal injury claims

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