As we start 2026, business leaders are broadly united in their desire for the new year to bring stability. This matters more than ever after recent global shocks, domestic policy shifts and, in particular, uncertainty about tax. 

Businesses above all crave a predictable economic environment that allows them to invest and innovate with confidence.

At the top of the list is stability in tax policy. In my experience, businesses are not generally calling for lower taxes, rather they are asking for clarity and predictability.

The debacle that surrounded the recent Budget, where tax-raising policies were mooted only to be dropped and replaced with others, only caused anxiety for businesses.