In this episode of the Herbert Smith Freehills Tax Podcast, partner Toby Eggleston and consulting Professor Graham Cooper discuss recent tax policy announcements from both major political parties in light of the upcoming election. They focus on measures affecting large businesses, small businesses, and individuals and on unenacted measures and the implications of these policies for businesses and taxpayers. also touch on the impact of global tax trends, specifically the OECD’s pillar one and pillar two frameworks.

00:10 Introduction and Welcome

00:37 Election Cycle Updates

01:50 Tax Proposals for Individuals

08:49 Tax Proposals for Small Businesses

15:15 Venture Capital and Fuel Excise

18:01 Unenacted Measures and Future Proposals

28:47 Conclusion and Final Thoughts