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Budget & Tax Policy

Our live Budget commentary, HMRC consultation responses and timeline of the compliance dates you need to know. More analysis follows as draft legislation is published through 2027.

Coming up in Budget & Tax Policy

We publish follow-up pieces as Finance Bill drafting proceeds and HMRC consultations close. On the editorial schedule:

  • BADR before 6 April 2027 — the planning window for business sales
  • Founders' Relief — early read on the consultation and who the regime targets
  • Company distributions reform — what the April 2028 rewrite means for buy-backs, liquidations and demergers
  • EMI2 scheme design — building a share plan that uses the £120,000 limit
  • Property incorporation at 44% / 49% rates — the refreshed modelling
  • Securities Transfer Tax — the shape of the new regime from late 2027