Summer Tax Update

June 12th 2025

It is a pleasure to bring you this special summer tax update.

As well as providing a helpful overview of the current situation in relation to tax, we also bring you detailed updates on the following issues.

• Mandatory payrolling of benefits
• Environmental and technical studies
• Timing of dividend payments – family companies
• Exceptional circumstances – statutory residence test
• Inheritance Tax – Changes for farmers and other trading businesses

We hope that you find the attached news update informative and useful, if you would like to discuss these or any other matters, please do not hesitate to get in touch with a member of the team at any of our 6 offices.

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