Business Tax

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Tax | R&D tax safeguards from HMRC require careful navigation

Business hates uncertainty so decision to stop tinkering with R&D tax relief finally signals a more collaborative approach from HMRC, argues Katy Long, director at ForrestBrown

18 Feb 2026

Tax | Plan to end access to written tax judgments scrapped

After strong opposition, Tribunal Procedure Committee forced to keep current approach to written rulings on tax tribunals

11 Feb 2026

Business | 68% of family businesses only have ‘informal sense’ of value

Under two months to go before changes to inheritance tax for family owned businesses, majority rely on ‘outdated assumptions’ about value of companies

11 Feb 2026

Tax | Death of directors hits business valuations for IHT

Lords urges government to assess impact of the death of a director on the valuation of a business for inheritance tax as most business property relief removed

3 Feb 2026

Tax | Q&A: tax relief on purchased goodwill

In this week’s Q&A, Joshua Hamley-Deane, adviser at Croner-i VIP Tax Team, explains the tax implications of intangible assets and purchased goodwill

3 Feb 2026

Tax | ‘Doom loop’ as UK wine duty becomes highest in Europe

UK to overtake Finland with the highest tax rate for still wine in Europe as rise in alcohol duty takes effect

2 Feb 2026

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Business Tax

HMRC

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Tax | Record £5.7bn tax paid by top 100 taxpayers

Hedge funds, sports retailers and gambling giants top Tax List while Premier League stars Erling Haaland and Mo Salah enter the list for the first time

2 Feb 2026

Tax | CGT hike causes 8.4% drop in tax take in 2025

Sales of assets were down in 2025 with tax on capital gains falling to £13.6bn, down from £14.9bn the previous year as taxpayers swerve higher rates

22 Jan 2026

Business | Tax risks to consider if selling a business in 2026

Changes to capital gains tax, business asset disposal relief and employee ownership trusts all add to the tax issues when planning a business exit, says Chris Spratling, founder of Chalkhill Blue

15 Jan 2026

Tax | One in five owner directors plan to speed up family succession

The removal of inheritance tax breaks for owner managed businesses see 19% of owners planning to transfer their companies to family members

14 Jan 2026

Tax

Business Tax

Inheritance Tax

Tax | Amazon pays £1bn to UK taxman

US tech giant Amazon reported revenue of £29bn in the UK in 2024, paying a total tax bill of £1bn, up 7% on the previous year

7 Jan 2026

Tax | 40% first-year allowance tax break begins

Tax relief on leasing plant and machinery in first year of investment now available but HMRC still consulting on draft guidance

7 Jan 2026

Tax

Business Tax

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Tax | US exempt from global minimum 15% tax rate

US-based multinationals will not have to pay 15% minimum tax rate as exemptions given in final agreement on Pillar Two after ‘intense negotiations’ with OECD and other countries

6 Jan 2026

Tax | Q&A: structures & buildings allowance on property improvements

In this week’s Q&A, Alexander McCarthy, advisor at Croner-i VIP tax team, explains the ins and outs of structures & buildings allowance (SBA) and qualifying expenditure on renovation or conversion of existing building

6 Jan 2026

Tax | CPD module: pension arrangements and corporation tax

This month’s exclusive CPD module focuses on the repercussions from the Bly case on tax deductibility of pension arrangements and corporation tax restrictions

5 Jan 2026

Tax | Farmers given £2.5m allowance for inheritance tax in u-turn

In a major u-turn, the chancellor Rachel Reeves has changed the threshold for agricultural and business property relief, raising it to £5m for couples

23 Dec 2025