Tax consultations 2025

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In last year’s Autumn Budget, the Government set out several areas they would consult on in 2025, from inheritance tax reliefs to e-invoicing. The corporation tax roadmap published alongside the Budget also earmarked several areas for future consideration, including consultations to be published in Spring 2025.

In early 2025, consultations were launched on e-invoicing and changes to Inheritance Tax (IHT) relief for Trusts. Alongside the Spring Statement on March 26, the Government launched new consultations, including advance certainty for businesses on major investment projects, and widening the use of advance assurance for Research & Development (R&D) tax reliefs.

Our tax experts also unpack the key measures announced on Monday 21 July 2025, commonly referred to as Legislation “L” Day, when the Government released a package of draft legislation for technical consultation ahead of its potential inclusion in the next Finance Bill.

Below, you can read insights from our tax experts into what the potential changes involve, how they could affect you, and how to prepare as we look ahead to the Autumn Budget.

Article PAYE compliance: How is HMRC encouraging accountability in the umbrella market?

On 21 July, HMRC published its long-awaited policy paper and draft legislation to tackle non-compliance on payroll taxes in the umbrella company market.our experts outline what the changes mean, the implications, and what businesses can do next.