The Chancellor, John Healey, presented his Autumn Budget on 28 October 2026. This is our 'At a glance' summary of the key tax announcements and measures. 

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With so much speculation about what might happen in next week’s Budget, HMRC’s October Agent Update contains a reminder of one significant change that is already confirmed. From 6 April 2027, most unused pension funds and pension death benefits will be brought within the value of a deceased person’s estate for Inheritance Tax (IHT) purposes. 

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With less than a fortnight before the Chancellor presents his first Budget, the Institute for Fiscal Studies’ Green Budget 2026 report highlights some of the difficulties he faces. Rising inflation, higher borrowing costs and debt at historic highs leave him little room to manoeuvre.

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Was a Heathrow hotel stay between long-haul flights a taxable benefit for British Airways cabin crew, given that Heathrow was their home base? In HMRC v British Airways Plc (BA), around £5.8m of tax and National Insurance Contributions (NICs) turned on that question.

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Did the Addison Lee founder's father make England his permanent home more than 60 years ago? In Sir John Griffin v HMRC, over £20 million of Income Tax turned on that question. This week, our summary explains how a father's domicile could still determine his son's tax position decades later and why the First Tier Tribunal (FTT) would have found against Sir John anyway. While the non-domicile regime ended in April 2025, disputes over earlier years are very much alive.