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Insights

Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.

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Alan Dean

Alan Dean

Tax Director

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12 February 2026

  • Energy, Infrastructure and Sustainability
  • Private Client Tax
Personal tax for UK arrivals

Until 5 April 2025, individuals that were UK resident but not UK domiciled (“non-doms”) received specific treatment under the UK tax system. There have now been significant changes to the rules, that largely removes the concept of domicile from the UK tax system.

Craig Burnie

Craig Burnie

Tax Partner

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10 February 2026

  • Corporate Tax
Share exchanges and company reconstructions – change to anti-avoidance clearance rules

Tucked away in the detail of the Budget 2025 announcement on 26 November 2025 was a change to the anti-avoidance provisions in relation to share exchanges and company reconstructions, effective for shares or debentures issued on or after the budget date.

Greg Sutherland

Greg Sutherland

Tax Director

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10 February 2026

  • Corporate Tax
Succession planning update: Family Management Buy-Outs (FAMBOs)

A Family Management Buy-Out (FAMBO) offers business owners a structured way to realise capital value while keeping their company within the family or management team. This approach can be especially attractive where the owner wishes to step back but retain an interest in the business rather than exit entirely.

Amanda Collinson

Amanda Collinson

Tax Director, International Taxes

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10 February 2026

  • International Tax
OECD Pillar Two: An update for very large multinational groups as the first filing deadline approach

The OECD’s Pillar Two rules represent one of the biggest changes to international corporate taxation in decades for very large groups. This year will see the rules move from theory to practice, with the first of the new tax returns being required to be filed by 30 June.

David Smith

David Smith

Tax Senior Manager

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10 February 2026

  • Private Client Tax
Top 10 tips for the tax year end

As the tax year end approaches, it’s worth remembering that a bit of forward planning can make a big difference to your personal tax position. With many allowances fixed and thresholds frozen - alongside some significant tax changes – it’s worthwhile considering your position before 5 April 2026. This could help avoid any surprises and might allow you to reduce your income tax bills. Here are some things to think about:

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