The latest episode of Slaughter and May's Tax News podcast is out now, hosted by Zoe Andrews (Head of Tax Knowledge) and Tax associate Gabrielle Pereira, with guest IEN partner Alex Dustan.The podcast covers several developments that may be relevant to you including:

  • Key cases: The Supreme Court's restrictive ruling in Gunfleet Sands on capital allowances for predevelopment costs; the Court of Appeal's clarification of treaty purpose tests in Burlington; MR Currell on the characterisation of a payment to an employee benefit trust; and the latest Innovative Bites decision finding that Mega Marshmallows are zero rated for VAT as they are not “normally eaten with the fingers”.
  • UK developments: The increase in the Electricity Generator Levy from 45% to 55% from July 2026 as part of a push to break the link between electricity prices and gas; the Department for Business and Trade's consultation on an inbound redomiciliation regime; and HMRC's collection of nearly £939 billion in taxes in 2025–2026, with digital services tax receipts up 17% causing rising tensions with the US.
  • International spotlight: The OECD's Taxing Wages 2026 report finds that the UK experienced the largest increase in its labour tax wedge among OECD countries in 2025, driven by higher employer NICs and fiscal drag from frozen income tax thresholds - cutting across the government's stated growth ambitions.

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