Ross Martin Tax: SME Tax Update 18 December 2025

Last Updated: 06 January 2026

Hello,

In our last update of 2025, we report on an important but little-known 31 December 2025 registration deadline for some trusts and other entities, the December Employer Bulletin, VAT in the context of rotisserie chickens, and Inheritance Tax on Income Tax repayments due to an estate. 

Christmas SME tax news banner

Read more …

Ross Martin Tax: SME Tax Update 11 December 2025

Last Updated: 11 December 2025

Hello,

Last Thursday saw the publication of the 2025-26 Finance Bill, which, when passed, will legislate proposals such as the reform of Inheritance Tax and, from next May, the mandatory registration of tax advisers with HMRC.

SME tax news

Read more …

Ross Martin Tax: SME Tax Update 4 December 2025

Last Updated: 04 December 2025

Hello,

We cover a wide range of topics this week, including the Loan Charge, share schemes, behavioural penalties and Research & Development, to name only a few. In addition, following last week’s Budget, the Overview of Tax Legislation and Rates (OOTLAR) was finally published on Friday.

SME tax news 16

Read more …

Ross Martin Tax: Autumn Budget Special 27 November 2025

Last Updated: 27 November 2025

Hello,

After many weeks of anticipation, we finally have the contents of the 2025 Autumn Budget confirmed. In an unprecedented occurrence, some Budget policies were leaked before the Chancellor took to the Dispatch Box, owing to the Office for Budget Responsibility (OBR) publishing its Economic and Fiscal Outlook document online, ahead of schedule.

Autumn_Budget_2025

Read more …

Autumn Budget 2025: At a glance

Last Updated: 05 January 2026

The Chancellor, Rachel Reeves, presented her Autumn Budget on 26 November 2025. This is our 'At a glance' summary of the key tax announcements and measures.

Autumn Budget 2025 3

Read more …

Ross Martin Tax: SME Tax Update 20 November 2025

Last Updated: 28 November 2025

Hello,

We have updates this week on the deductibility of pension contributions, tax fraud in the temporary employment agency and recruitment sector, import VAT recovery, and the application of the welfare VAT exemption for supplies made in Wales.

SME tax news 14

Read more …

  1. Ross Martin Tax: SME Tax Update 13 November 2025
  2. Ross Martin Tax: SME Tax Update 6 November 2025
  3. Ross Martin Tax: SME Tax Update 30 October 2025
  4. Ross Martin Tax: SME Tax Update 23 October 2025
  5. Ross Martin Tax: SME Tax Update 16 October 2025

Page 6 of 178

  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10