While Budget 2026 delivered on a number of fronts there were topics that did not progress as hoped. With this in mind the panel outlines their wishlists of tax measures for the coming two Budgets under new Minister for Finance Simon Harris. The year in tax is reviewed with the likely fallout from the US move to exempt US multinationals from Pillar 2 rules analysed. Also featuring this month is new OECD guidance around Permanent Establishment which looks to tackle the sticky point of how cross-border ‘working from home’ arrangements impact PE. Other topics include the UK Budget and its impact on competitiveness relative to Ireland, treasury, auto enrolment and TAC determinations.