Tax

Practitioners have welcomed two autumn budget reforms relating to inheritance tax on pensions

A time-restricted bank tax, a ‘roadmap to fiscal devolution’, extension to parental leave, entrepreneur’s relief and a giveaway on energy bills for households are the headlines in Chancellor of the Exchequer John Healey’s 2026 Autumn Budget

Lisa Morgan explains why pension planning could have unintended consequences for care funding

Conveyancers have objected to Treasury plans to make them register as tax advisers, currently set out in the Finance Bill 2025-26

Lawyers have expressed dismay at the Chancellor Rachel Reeve’s decision to impose a £2,000 cap on salary sacrifice contributions, while solicitors breathed a sigh of relief this week after the much-anticipated tax on limited liability partnerships (LLPs) failed to materialise

In this week's issue of NLJ, Yasseen Gailani and Alexander Martin of Quinn Emanuel report on the High Court’s decision in Skatteforvaltningen (SKAT) v Solo Capital Partners LLP & Ors [2025], where Denmark’s tax authority failed to recover £1.4bn in disputed dividend tax refunds

The High Court has ruled that the Danish tax authority can’t recover £1.4bn in refund claims. Yasseen Gailani & Alexander Martin explain

Limited liability partnerships (LLPs) are reportedly in the firing line in Chancellor Rachel Reeves upcoming Autumn budget

Dominic Regan crowns his case of the year with a cut-out-and-keep guide, plus highlights some bumper judgments to read as the nights draw in

Professor Dominic Regan of City Law School and the Frenkel Topping Group—AKA The insider—crowns Mazur v Charles Russell Speechlys LLP as his case of 2025 in his latest column for NLJ. The High Court’s decision—that non-authorised employees cannot conduct litigation, even under supervision—has sent shockwaves through the profession. Regan calls it the year’s defining moment for civil practitioners and reproduces a ‘cut-out-and-keep’ summary of key rulings from Mr Justice Sheldon