Tax Memo 2025-2026

In today’s fast-moving tax landscape, staying informed isn’t just helpful—it’s essential. Whether you're advising clients or managing your own business affairs, Tax Memo 2025-2026 is your trusted companion for navigating complex tax issues with clarity and confidence. Packed with expert insights and practical guidance, this indispensable resource empowers you to make smarter decisions and maximise tax-saving strategies.

Inside, you’ll find the latest updates on tax news, case law, and HMRC initiatives—all expertly analysed to help you understand the implications for both individual and corporate taxpayers. Written by seasoned in-house professionals, this Memo breaks down intricate legislation into actionable advice you can rely on.

This year’s edition has expanded coverage of critical developments including the new foreign income and gains regime and the abolition of the remittance basis for non-domiciled individuals. It also explores the impact of withdrawing the furnished holiday lettings rules on the rental sector and offers improved guidance on IHT anti-avoidance provisions—such as gifts with reservation of benefit.

You’ll also benefit from a brand-new section on umbrella companies, plus detailed analysis of BPR and APR, including the proposed cap from 2026. And with full coverage of Making Tax Digital for income tax, you’ll be equipped to meet software and record-keeping requirements with ease.