This Autumn Newsletter from Hartley Fowler highlights major tax and policy developments shaping the months ahead. Key topics include proposed inheritance tax charges on unused pensions from 2027, the return of winter fuel payments with new tax implications, and changes to off-payroll working rules from April 2026. The update also covers reforms to R&D tax relief, a new UK-India trade and social security agreement, and HMRC’s revised stance on VAT for charity fundraising events. With a challenging economic backdrop and further tax rises expected in the November Budget, the newsletter offers timely insights for businesses and individuals preparing for change.