The writing-down allowance (WDA) for capital assets will be lowered from April 2026 and a new first year allowance is introduced

The Chancellor has announced significant and welcome changes for individuals facing tax bills under the loan charge

From April 2028 residential properties valued at £2m or more will attract a new high value council tax surcharge

The Chancellor will add two percentage points to the rates of tax paid on income received from dividends, savings and property

Many employers offer salary sacrifice schemes enabling employees to give up some of their salary in exchange for an equivalent employer's contribution into their pension

Taxpayers can use HMRC's new online service to register for the high income child benefit charge to be collected automatically from their payslip.

If you drive an electric or plug-in hybrid car you will have to pay a new mileage-based charge from April 2028

If you owe income tax that cannot be collected automatically via PAYE, such as tax on bank interest or the state pension, HMRC may send you a simple assessment notice