Weil Tax BLOG - Feed https://tax.weil.com/contributor/erica-rees/ Views and developments from the Tax Department at Weil Fri, 22 May 2026 16:18:43 +0000 hourly 1 UK Tax Digest https://tax.weil.com/insights/uk-tax-digest-5/ Fri, 24 Apr 2026 11:53:33 +0000 Oliver Walker Aron Joy Alex Ereira Erica Rees https://tax.weil.com/?p=2645 Welcome to the latest edition of the Weil UK Tax Digest, featuring a round-up of tax news over recent months and what to look out for in the coming months. There were no headline tax rate changes or policy announcements at the Spring Statement delivered by Rachel Reeves on 3 March. However, the first half

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]]> Welcome to the latest edition of the Weil UK Tax Digest, featuring a round-up of tax news over recent months and what to look out for in the coming months. There were no headline tax rate changes or policy announcements at the Spring Statement delivered by Rachel Reeves on 3 March. However, the first half

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]]> UK Autumn Budget 2025: Tax Update https://tax.weil.com/insights/uk-autumn-budget-2025-tax-update/ Wed, 26 Nov 2025 19:15:13 +0000 Oliver Walker Aron Joy Kevin Donegan Erica Rees Sean Wright Barbora Lhotáková Joseph Nixon https://tax.weil.com/?p=2580 On 26 November 2025, Chancellor Rachel Reeves delivered her Autumn Budget, following an intense period of speculation. Although personal tax measures took centre stage, key business tax announcements included the introduction of UK stamp duty reserve tax relief for UK-listed companies and an extension of the Enterprise Management Incentive share option scheme. Below is a

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]]> On 26 November 2025, Chancellor Rachel Reeves delivered her Autumn Budget, following an intense period of speculation. Although personal tax measures took centre stage, key business tax announcements included the introduction of UK stamp duty reserve tax relief for UK-listed companies and an extension of the Enterprise Management Incentive share option scheme. Below is a

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]]> UK Tax Digest https://tax.weil.com/insights/uk-tax-digest-4/ Wed, 10 Sep 2025 11:33:15 +0000 Oliver Walker Aron Joy Akash Mehta Erica Rees https://tax.weil.com/?p=2563 Welcome to this edition of Weil’s UK Tax Digest, featuring a roundup of key tax developments. The past six months have seen significant policy announcements and consultations across a number of areas of UK taxation, draft legislation for the next Finance Bill, and speculation about tax increases in the upcoming Budget to be delivered on

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]]> Welcome to this edition of Weil’s UK Tax Digest, featuring a roundup of key tax developments. The past six months have seen significant policy announcements and consultations across a number of areas of UK taxation, draft legislation for the next Finance Bill, and speculation about tax increases in the upcoming Budget to be delivered on

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]]> The modernisation of stamp taxes on shares – proceeding as previously proposed? https://tax.weil.com/insights/the-modernisation-of-stamp-taxes-on-shares-proceeding-as-previously-proposed/ Mon, 23 Jun 2025 10:49:57 +0000 Ellie Marques Erica Rees Josh Hammond https://tax.weil.com/?p=2532 On 28 April 2025, HM Revenue and Customs (HMRC) published a consultation outcome, including a summary of submissions received, in response to its 2023 consultation on the modernisation of the current stamp taxes on shares framework. When launching the consultation two years previously, HMRC outlined a number of proposals, considered in a prior Weil Tax

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]]> On 28 April 2025, HM Revenue and Customs (HMRC) published a consultation outcome, including a summary of submissions received, in response to its 2023 consultation on the modernisation of the current stamp taxes on shares framework. When launching the consultation two years previously, HMRC outlined a number of proposals, considered in a prior Weil Tax

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]]> A Better Sense of Purpose? https://tax.weil.com/insights/a-better-sense-of-purpose/ Wed, 04 Jun 2025 16:19:37 +0000 Oliver Walker Erica Rees Josh Hammond https://tax.weil.com/?p=2515 Guidance on the “unallowable purpose” rule within HMRC’s Corporate Finance Manual was updated on 7 May 2025. The changes reflect case law developments, most notably the recent Court of Appeal decisions in each of the BlackRock, Kwik-Fit and JTI cases (the latter two of which have been considered in prior Weil Tax Blogs). The unallowable

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]]> Guidance on the “unallowable purpose” rule within HMRC’s Corporate Finance Manual was updated on 7 May 2025. The changes reflect case law developments, most notably the recent Court of Appeal decisions in each of the BlackRock, Kwik-Fit and JTI cases (the latter two of which have been considered in prior Weil Tax Blogs). The unallowable

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]]> Certainty in uncertain times https://tax.weil.com/insights/certainty-in-uncertain-times/ Mon, 02 Jun 2025 11:16:50 +0000 Erica Rees https://tax.weil.com/?p=2503 The Government launched the ‘Advance tax certainty for major projects consultation’ on 26 March 2025. Building upon the existing framework for obtaining tax certainty, the new process – which the Government intends to implement in 2026 – aims to offer greater certainty regarding the UK tax treatment of specific, material aspects of ‘major’ projects for

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]]> The Government launched the ‘Advance tax certainty for major projects consultation’ on 26 March 2025. Building upon the existing framework for obtaining tax certainty, the new process – which the Government intends to implement in 2026 – aims to offer greater certainty regarding the UK tax treatment of specific, material aspects of ‘major’ projects for

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]]> In no uncertain terms: the “Advance tax certainty for major projects” consultation https://tax.weil.com/insights/in-no-uncertain-terms-the-advance-tax-certainty-for-major-projects-consultation/ Fri, 28 Mar 2025 10:52:34 +0000 Erica Rees https://tax.weil.com/?p=2468 At Autumn Budget 2024, the government published a Corporate Tax Roadmap setting out its approach to tax administration, including a commitment to create a stable and predictable tax environment. To that end, HM Treasury launched a consultation on 26 March 2025 – coinciding with Chancellor Rachel Reeves’ Spring Statement – for the development of a

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]]> At Autumn Budget 2024, the government published a Corporate Tax Roadmap setting out its approach to tax administration, including a commitment to create a stable and predictable tax environment. To that end, HM Treasury launched a consultation on 26 March 2025 – coinciding with Chancellor Rachel Reeves’ Spring Statement – for the development of a

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]]> UK Tax Digest https://tax.weil.com/insights/uk-tax-digest-3/ Tue, 18 Feb 2025 15:06:15 +0000 Oliver Walker Aron Joy Erica Rees https://tax.weil.com/?p=2449 Welcome to the latest edition of the UK Tax Digest, a round-up of tax news from the past few months and a look at what’s to come in the corporate tax world for 2025.   The big event of 2024 for UK tax practitioners was the delivery of the highly anticipated Autumn Budget by Chancellor

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]]> Welcome to the latest edition of the UK Tax Digest, a round-up of tax news from the past few months and a look at what’s to come in the corporate tax world for 2025.   The big event of 2024 for UK tax practitioners was the delivery of the highly anticipated Autumn Budget by Chancellor

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]]> Daisy Boo, no EIS for you https://tax.weil.com/insights/daisy-boo-no-eis-for-you/ Mon, 10 Feb 2025 16:21:32 +0000 Oliver Walker Stuart Pibworth Erica Rees https://tax.weil.com/?p=2444 In Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC [2025] UKUT 28 (TCC), the latest decision regarding Enterprise Investment Scheme (EIS) requirements, the Upper Tribunal (UT) has upheld the First-tier Tribunal’s (FTT) decision that HMRC were correct to deny EIS relief in relation to shares issued by Hoopla. The

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]]> In Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC [2025] UKUT 28 (TCC), the latest decision regarding Enterprise Investment Scheme (EIS) requirements, the Upper Tribunal (UT) has upheld the First-tier Tribunal’s (FTT) decision that HMRC were correct to deny EIS relief in relation to shares issued by Hoopla. The

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]]> UK Autumn Budget 2024: Tax Update https://tax.weil.com/insights/uk-autumn-budget-2024-tax-update/ Wed, 30 Oct 2024 19:16:39 +0000 Aron Joy Oliver Walker Erica Rees Ellie Marques Kevin Donegan Lizl Loubser Jack O’Donohue Anna Ritchie Sean Wright https://tax.weil.com/?p=2357 On 30 October 2024, Chancellor Rachel Reeves delivered her highly anticipated Autumn Budget, marking not only the Chancellor’s first budget (and indeed the first budget ever delivered by a female Chancellor) but also the first Labour budget in 14 years. It is fair to say that the past few weeks and months have been full

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]]> On 30 October 2024, Chancellor Rachel Reeves delivered her highly anticipated Autumn Budget, marking not only the Chancellor’s first budget (and indeed the first budget ever delivered by a female Chancellor) but also the first Labour budget in 14 years. It is fair to say that the past few weeks and months have been full

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