Source Currency: Volume 196, Issue 5012. Citation: Taxation, 4 December 2025, 5 (3). This week Pre-Budget speculation soared to new heights News update Deadline dates Investment interest and property rates hiked and personal tax thresholds frozen until 2031 Salary sacrifice for pensions to be restricted Late quarterly submission fines delayed to 2027 Government softens stance on unused reliefs Working from home allowance axed Tax cases HMRC's letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns Conditions for additional dwelling supplement not met Nutella biscuits were not chocolate covered Holiday pay was not part of regular salary Articles Extraordinary chaos Running a temperature Running a temperature Tax tip In the balance Q&A Feedback Out & about Readers’ Forum Group registration Estate VAT IHT and pensions Cross-border tax New queries.