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Tax Law and International Tax Law

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Ideas Of Exchange: Tightened Anti-avoidance Tests On Share-for-share Exchanges

Amendments included in the Finance Bill 2025-26, which is currently proceeding through Parliament, expand the anti-avoidance rules relating to share-for-share exchanges and other corporate reorganisations.

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

Mandatory Tax Adviser Registration With HMRC: Countdown To... What Exactly?

The wheels of the civil service can turn slowly. But when it comes to mandatory tax adviser registration...

United Kingdom Tax

LS

Lewis Silkin

Unlocking The Benefits Of Isle Of Man VAT Registration For Businesses And Investors

The Isle of Man is sometimes overlooked as a tax-efficient, responsible and dynamic international business centre because, unlike Britain's other Crown Dependencies and Overseas Territories, it is treated as being part of the UK for VAT purposes.

Isle of Man Tax

TS

The Sovereign Group

The Autumn Budget 2025: Key Changes To IHT And CGT

Autumn Statement kept CGT and IHT unchanged, but APR/BPR relief rises in 2026. A timely moment for Estate, Will and Succession Planning reviews.

United Kingdom Tax

WS

Wrigleys Solicitors

Upper Tribunal Backs HMRC In Mixed Member Rules Case

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Fundamental Changes To The United Kingdom's Taxation Of Carried Interest Regime

United Kingdom Tax

MB

Mayer Brown

Share Buyback Qualified For Capital Treatment Where Undertaken For Genuine Trade Benefit

United Kingdom Tax

PR

Proskauer Rose LLP

Court Applies Mixed Member Partnership Anti-avoidance Tax Rules To LLP Member Remuneration

United Kingdom Tax

TS

Travers Smith LLP

Offsetting Your Tax Liability By Gifting Assets To The Nation

United Kingdom Tax

HL

Hunters

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

A Guide To The Taxation Of Share Plans In The UK

United Kingdom Tax

TS

Travers Smith LLP

Hotel La Tour Supreme Court Ruling: Final Confirmation On VAT Recovery For Share Sale Adviser Fees

United Kingdom Tax

PR

Proskauer Rose LLP

Cheating The UK Tax System Is Coming To An End - The End Of Anonymity For UK Company Directors

United Kingdom Tax

CA

CYAUSE Audit Services Ltd

UK HMRC Pauses Concession On Failures To Withhold Tax On Interest Payments

United Kingdom Tax

MB

Mayer Brown

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Webinars

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Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

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Are Employee Ownership Trusts Still Worth Considering As An Exit Strategy After The Budget?

Among the array of changes introduced in the Autumn Budget was a development in the relief available when selling a business to an Employee Ownership Trust (EOT).

United Kingdom Employment

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Shepherd and Wedderburn LLP

Upper Tribunal Backs HMRC In Mixed Member Rules Case

In a significant ruling for professional services firms and other partnerships, the Upper Tribunal has sided with HMRC in Holden v HMRC / HMRC v The Boston Consulting Group UK LLP...

United Kingdom Tax

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Herbert Smith Freehills Kramer LLP

Fundamental Changes To The United Kingdom's Taxation Of Carried Interest Regime

From 6 April 2026, carried interest arising to affected UK taxpayers will generally be taxed within the income tax regime as profits of a deemed trade.

United Kingdom Tax

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Mayer Brown

Finance Bill 2025 - 2026: Changes To Charity Tax

United Kingdom Commercial

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Withers LLP

Court Applies Mixed Member Partnership Anti-avoidance Tax Rules To LLP Member Remuneration

United Kingdom Tax

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Travers Smith LLP

How Do I Implement An EMI Share Option Plan?

United Kingdom Commercial

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Shepherd and Wedderburn LLP

Offsetting Your Tax Liability By Gifting Assets To The Nation

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Hunters

A Guide To The Taxation Of Share Plans In The UK

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Travers Smith LLP

Incentives And Remuneration: Winter Update 2026

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Travers Smith LLP

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AIFMD II Makes Guernsey Even More Attractive As A Fund Domicile

Briefing Summary:AIFMD II introduces substantial new obligations for EU AIFMs, but these do not apply to Guernsey managers except for expanded reporting requirements.

Guernsey Finance

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Carey Olsen

Mandatory Tax Adviser Registration With HMRC: Countdown To... What Exactly?

The wheels of the civil service can turn slowly. But when it comes to mandatory tax adviser registration...

United Kingdom Tax

LS

Lewis Silkin

Unlocking The Benefits Of Isle Of Man VAT Registration For Businesses And Investors

The Isle of Man is sometimes overlooked as a tax-efficient, responsible and dynamic international business centre because, unlike Britain's other Crown Dependencies and Overseas Territories, it is treated as being part of the UK for VAT purposes.

Isle of Man Tax

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The Sovereign Group

Offshore Investment Structures For South African Clients: A Focus On The Channel Islands

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Walkers

Upper Tribunal Backs HMRC In Mixed Member Rules Case

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Herbert Smith Freehills Kramer LLP

Share Buyback Qualified For Capital Treatment Where Undertaken For Genuine Trade Benefit

United Kingdom Tax

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Proskauer Rose LLP

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Shepherd and Wedderburn LLP

Cheating The UK Tax System Is Coming To An End - The End Of Anonymity For UK Company Directors

United Kingdom Tax

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CYAUSE Audit Services Ltd

UK Mandatory Tax Adviser Registration: What It Means For Inhouse And Asset Management Tax Functions

United Kingdom Tax

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Herbert Smith Freehills Kramer LLP

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A Guide To The Taxation Of Share Plans In The UK

Share plans are a powerful mechanism for companies to recruit, retain and motivate talent. By taking a stake in the business they work for, employees can align their interests with the company's long-term goals.

United Kingdom Tax

TS

Travers Smith LLP

How Employers Can Support Parents Through Neonatal Care Leave And Pay

The introduction of Neonatal Care Leave and Pay in April 2025 marked one of the most compassionate changes to UK employment law in recent years.

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Buckles Law

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Here are our thoughts on the ten key pensions developments that scheme trustees and employers need to plan for in 2026.

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Addleshaw Goddard

The Earned Settlement Proposals: Minimum Mandatory Requirements

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Lewis Silkin

UK Pensions: Joint DB & DC Trustee Agenda - January 2026

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A&O Shearman

The Benefits Of EMI Share Option Plans And Why More Companies Should Take Advantage Of Them

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Shepherd and Wedderburn LLP

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A&O Shearman

Employment Tax Update - November 2025

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Macfarlanes LLP

Autumn Budget 2025: Key Highlights And What They Mean For You

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Dixcart UK

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Budget 2025 – Our Briefing On The Principal Measures

For businesses, the measures of most interest include changes to business rates, the rates of capital allowances, the capital gains reorganisation anti-avoidance legislation...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

The Autumn Budget 2025: Business Tax Perspective

The Budget was relatively quiet on corporate tax. That reflects the Government's Corporate Tax Roadmap (the Roadmap)...

United Kingdom Tax

M

Macfarlanes LLP

Opportunity Knots – Budget 2025

As the late, great author Douglas Adams nearly said 'I love opportunities.

United Kingdom Tax

LS

Lewis Silkin

Transfer Pricing: New HMRC Guidance Raises The Bar For Benchmarking Studies

United Kingdom Tax

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Macfarlanes LLP

UK Transfer Pricing Documentation Rules: What's Changing?

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GGI Global Alliance

Trump Tariffs: The UK Response

Worldwide International

M

Macfarlanes LLP

Navigating Tax Compliance: How Italian Businesses Can Stay Ahead Of Global Change

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IR Global

Transfer Pricing: Can HMRC Raise More Corporate Tax From "High-value" Intragroup Services?

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Macfarlanes LLP

Tax - Corporate: Insights For In-house Counsel - Autumn 2025

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Travers Smith LLP

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Alvarez & Marsal

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Dixcart Group Limited

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