Collection of Finance Bill 2025-26 briefings

The Chartered Institute of Taxation (CIOT) have produced Finance Bill 2025-26 briefings on:

Public Bill Committee

Conduct of Tax Advisers and Power to Publish Information
Chargeable gains - Restriction of relief on disposals to employee-ownership trust
Anti-avoidance rule for share exchanges and corporate reconstructions and reorganisations
Employment Taxes and Pensions
Other International Matters
Non-UK residents
Avoidance
Inheritance Tax
Value Added Tax
Plastic Packaging Tax - Pre-consumer plastic
Registration of tax advisers

Committee of Whole House

Income Tax – changes to tax rates for property, savings and dividend income
Inheritance Tax - Agricultural and business property reliefs
Inheritance Tax - Pension interests
Gambling duties