BDO’s Angela Fleming assesses the Budget 2026 from a financial services perspective and while there are welcome changes for FS she also highlights missed opportunities such as failing to abolish the widely loathed ‘deemed disposal’ rule. She writes there were almost more proposals for future tax changes than immediate ones in this year’s Budget and that public consultations on major tax changes, as welcome as they are, are adding to the delays in the introduction of much needed changes.