News and Views

Do not Sack Your Spell Checker

Artificial intelligence (AI) writing tools, such as ChatGPT, Gemini, and Claude, have become extremely popular. They can create emails, write marketing content, and debug code quickly. Many people think these tools could replace traditional editing tools. A spell checker, once a key part of word processors, might seem unnecessary now that AI can rewrite a […]

Autumn Budget 2025 – Personal Tax changes

The chancellor Rachel Reeves announced as part of the Autumn Budget measures that the Income Tax thresholds will be maintained at their current levels for a further three years until April 2031. This will see the personal tax allowance frozen at £12,570 through to April 2031 across the UK. In addition, the higher rate threshold […]

Autumn Budget 2025 – Minimum Wage increases

The Chancellor of the Exchequer, Rachel Reeves announced increases to the Minimum Wage rates on the eve of the Budget. The Chancellor confirmed that the government has accepted in full the proposals of the Low Pay Commission (LPC) for increasing minimum wage rates from 1 April 2026. The National Living Wage (NLW) rate will increase […]

Autumn Budget 2025 – Pension changes

The Chancellor has kept the main pension allowances unchanged but has confirmed a new cap on salary sacrifice arrangements that will apply from April 2029. There had been heated speculation that the Chancellor would change the pension rules to help the government raise taxes, but no changes were announced to the annual allowance (which remains at £60,000) […]

What is a demerger?

A demerger involves splitting the trading activities of a single company or group into two or more independent entities. This can be facilitated by distributing the assets of a holding company to its shareholders. There are special statutory demerger provisions that are designed to make it easier to divide and put into separate corporate ownership the […]

Seizing the Moment

The Chancellor’s Autumn Budget, delivered on November 26, 2025, sets the stage for a period of considerable fiscal change over the coming years. While headline income tax rates on earned income remain unchanged for now, the extensions of existing tax threshold freezes, and the introduction of targeted tax increases elsewhere, amount to a significant tax-raising […]

Autumn Budget: Key Tax and Financial Changes That Could Affect You

The latest Autumn Budget announced a series of significant tax and financial changes that will impact individuals, investors, businesses, and property owners over the next few years. At Mullen Stoker, we’ve analysed the budget and highlighted the key points, to help you understand what’s changing, when the measures come into effect, and how early planning […]