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Repayment thresholds for student finance confirmed
Personal TaxRepaying student finance can seem complicated, with a number of different plan types each having different repayment thresholds. The thresholds for the forthcoming year have just been confirmed. What’s the full story?
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Advance assurance pilot confirmed
Business TaxThere have been a number of changes to how research and development tax credits are claimed in recent years. HMRC has now confirmed that a pilot of a new clearance procedure will begin later this year. What do we know so far?
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Government announces significant climbdown on IHT reforms
Personal TaxThe introduction of a £1 million cap on 100% business and agricultural property relief from April 2026 has been criticised particularly heavily by the farming industry. The government has announced a significant watering down of the measure. What’s happening?
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Marginal relief - responding to an HMRC nudge letter
Business TaxHMRC is running a campaign to clamp down on incorrect claims for corporation tax marginal relief (MR). In what circumstances might you be challenged by HMRC and how should you respond?
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Gift relief to be "modernised"
Personal TaxA restriction on gift holdover relief will be reformed in 2026. This will affect gifts of certain shares, so what's the full story?
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Government rushes through NI cap on pension salary sacrifice
Business Tax, Personal TaxThe government has already drafted legislation to impose a £2,000 limit on NI exempt pension contributions under salary sacrifice arrangements. What else do we know?