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Nicholas Ross Smith

As seen in: Medium, Oxford University Press (OUP), The Conversation, New Zealand Herald, The Spinoff, Mondaq, Lapham's Quarterly, Farmers Weekly, Inkstone, LexBlog and
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Articles

Autumn Budget 2026 date confirmed: What it means for you

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By Nicholas Ross Smith
| Duncan Toplis
The government has confirmed that Chancellor John Healey will deliver his first Budget on Wednesday 28 October 2026. While the contents remain unknown, the announcement marks the start of a period when speculation around potential tax changes is likely to increase. For businesses, business owners and private clients, the Budget provides a reminder and an opportunity to review existing plans and consider whether any action may be appropriate before any changes are introduced.
Open in Who Shared Issue with article?

Could a 'Mansion Tax' really solve the UK's financial challenges?

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By Nicholas Ross Smith
| Duncan Toplis
The idea of a wealth tax has been debated by successive governments for decades. Whenever public finances come under pressure, attention inevitably turns towards measures that appear politically attractive: taxing wealth rather than income, increasing charges on higher-value assets or asking those perceived to have the broadest shoulders to contribute more. One proposal that continues to resurface is the High Value Council Tax Charge, often referred to as a "mansion tax".
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Business Property Relief threshold increased to £2.5m

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By Nicholas Ross Smith
| Duncan Toplis
Planning for Inheritance Tax has become increasingly complex for business owners in recent years. With rules changing frequently and often lacking clarity, making confident long-term decisions has not always been straightforward. Since Autumn 2024, a series of Budget and ad-hoc announcements have reshaped expectations around Business Property Relief (BPR).
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