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Business Tax Briefing - 28 November 2025

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Clarification on intra-group RDEC payments and new Advance Assurance Pilot

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Closing the tax gap

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Decentralised Finance lending and staking transactions – consultation response

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Digital services tax (DST) review

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EIS and VCT changes

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High Value Council Tax Surcharge

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Pillar Two: multinational top-up tax and domestic top-up tax amendments

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Reducing tax charges when paying surplus DB pension funds directly to members

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Transfer pricing scope and documentation - International Controlled Transactions Schedule (ICTS)

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