United Kingdom: Tax

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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.

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

HMRC has become increasingly assertive in seeking to apply income tax charges to returns that LLP members have viewed as capital or non-taxable in nature.

United Kingdom Tax

TS

Travers Smith LLP

Offsetting Your Tax Liability By Gifting Assets To The Nation

The Cultural Gifts scheme and Acceptance in Lieu Annual Report for the year ended 31 March 2025 (the 'Report') has recently been published by Arts Council England.

United Kingdom Tax

HL

Hunters

In HMRC v Hotel La Tour Ltd [2025] UKSC 46, the UK Supreme Court considered whether a holding company was entitled to recover input Value Added Tax on professional fees incurred in connection with the sale of its shares in a subsidiary.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

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

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

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

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Tax Squeeze On EOTs: They Are Still A Smart Exit Strategy For Founders

United Kingdom Tax

HL

Hunters

New Year Tax Checklist For Private Capital Managers

TS

Travers Smith LLP

Granting UK Company Share Options To US Employees: Traps To Avoid

United Kingdom Tax

LS

Lewis Silkin

Implications Of The 'Mansion Tax' For High-Value Residential Property Owners And Investors

United Kingdom Tax

BL

Barnes Law

Employee Ownership Trusts (EOTs) After Labour's CGT Cut: Legal Insight Into What Advisers Need To Know

United Kingdom Tax

HL

Hunters

Italy, Trusts, And Succession Planning: A Modern And Competitive Framework

United Kingdom Tax

WL

Withers LLP

What's Happening In NI Employment Law In 2026?

United Kingdom Employment

LS

Lewis Silkin

UK Employment Roadmap At A Glance

United Kingdom Employment

AO

A&O Shearman

UK Public M&A Monthly Activity Update: December 2025

United Kingdom Commercial

KL

Herbert Smith Freehills Kramer LLP

Episode 23: Mergerspresso - Christmas Special (Podcast)

United Kingdom Finance

AG

Addleshaw Goddard

Data Centres: Common Issues And How To Avoid Them (Video)

United Kingdom Real Estate

FE

Fenwick Elliott LLP

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Related Country Guides

Highlighted Content

Guernsey Companies: A Brief Guide

United Kingdom Tax

V

Verfides

FOTRA Securities – A Valuable Estate Planning Tool For Non-UK Residents

United Kingdom Tax

V

Verfides

Divorce/Separation And Capital Gains Tax – An Update

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – Multiple Dwellings Relief (MDR)

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – The Basics

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – Freeports

United Kingdom Tax

V

Verfides

Offshore Structures, Inheritance Tax, And The "Sting In The Tail"

United Kingdom Tax

V

Verfides

Growth Plan 2022 Or "Mini Budget" – Tax Measures

United Kingdom Tax

V

Verfides

Tax Treaties

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

HM Revenue & Customs (HMRC) has paused operation of its long‑standing practice under which, where UK‑source yearly interest was paid gross to a treaty-entitled overseas lender before HMRC clearance was obtained, the borrower, ...

United Kingdom Tax

MB

Mayer Brown

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

On Wednesday 26 November, Chancellor Rachel Reeves delivered her second Autumn Budget focusing on raising revenue through tax freezes and targeted levies, whilst increasing welfare support and minimum wage to address the cost-of-living pressures.

Worldwide Strategy

DU

Dixcart UK

Beyond The Non-Dom Era: Why A Will Is Central To UK Wealth Management

When the UK ended its non-domicile tax regime in April 2025, the change was more than just a technical tax reform, it was a signal that the country's relationship with global wealth had fundamentally shifted

Worldwide Strategy

DU

Dixcart UK

Reforms To UK Inheritance Tax: The Move To A Residence-based Regime

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2025: What To Expect

United Kingdom Strategy

DU

Dixcart UK

Territorial Aspects Of The New Carried Interest Regime

United Kingdom Tax

M

Macfarlanes LLP

Wealth And Inheritance Tax Planning: Strategic Approaches To Preserving And Transferring Your Wealth

United Kingdom Strategy

DU

Dixcart UK

New Identity Verification Requirements With Companies House

Worldwide Strategy

DU

Dixcart UK

Why Family Offices Are Staying In London Despite Proposed Tax Changes

Worldwide Strategy

DU

Dixcart UK

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Inheritance Tax

HMRC Issue One To Many Letters Prompting Inheritance Tax (IHT) Compliance

Cryptoassets must be reported as property for IHT purposes and HMRC has begun issuing One to Many (OTM) letters to agents who have submitted Inheritance Tax...

United Kingdom Technology

AG

Addleshaw Goddard

Offsetting Your Tax Liability By Gifting Assets To The Nation

The Cultural Gifts scheme and Acceptance in Lieu Annual Report for the year ended 31 March 2025 (the 'Report') has recently been published by Arts Council England.

United Kingdom Tax

HL

Hunters

Recognising The Difference Between Grazing Licences And Tenancies

A landowner may be approached by a neighbour looking to graze livestock on an unused field for part of the year.

United Kingdom Real Estate

BL

Buckles Law

The Importance Of Mediation In Inheritance Disputes

United Kingdom Family

BL

Barnes Law

New Inheritance Tax Rules For Farms: £2.5 Million Relief Cap Explained

United Kingdom Family

RB

Rothera Bray

APR And BPR Relief Allowance Increased To £2.5 Million: What Does It Mean For Business Owners And Farmers?

United Kingdom Family

WL

Withers LLP

10 Key Pensions Developments In 2026: How Many Will Affect You?

United Kingdom Employment

AG

Addleshaw Goddard

A Welcome Boost: Inheritance Tax Relief Thresholds Raised For Farmers And Business Owners

United Kingdom Tax

HL

Hunters

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

United Kingdom Employment

AO

A&O Shearman

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Income Tax

Finance Bill 2025 - 2026: Changes To Charity Tax

Significant changes to the treatment of charity tax are incoming with the Finance Bill 2025 – 2026 ('the Bill').

United Kingdom Commercial

WL

Withers LLP

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

HMRC has become increasingly assertive in seeking to apply income tax charges to returns that LLP members have viewed as capital or non-taxable in nature.

United Kingdom Tax

TS

Travers Smith LLP

How Do I Implement An EMI Share Option Plan?

Before the festive season our Enterprise Management Incentive (EMI) series looked at the changes to EMI plans brought in by the Autumn Budget; the benefits that an EMI plan can have for businesses and employees...

United Kingdom Commercial

Sa

Shepherd and Wedderburn LLP

Offsetting Your Tax Liability By Gifting Assets To The Nation

United Kingdom Tax

HL

Hunters

A Guide To The Taxation Of Share Plans In The UK

United Kingdom Tax

TS

Travers Smith LLP

Incentives And Remuneration: Winter Update 2026

United Kingdom Employment

TS

Travers Smith LLP

Spring Clean 2026: Checking Your Employee Pension Arrangements

United Kingdom Employment

LS

Lewis Silkin

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

United Kingdom Tax

MB

Mayer Brown

New Year Tax Checklist For Private Capital Managers

TS

Travers Smith LLP

See more

Transfer Pricing

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

M

Macfarlanes LLP

UK Transfer Pricing Documentation Rules: What's Changing?

United Kingdom Tax

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

United Kingdom Tax

IG

IR Global

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

United Kingdom Tax

M

Macfarlanes LLP

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

United Kingdom Tax

TS

Travers Smith LLP

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Latest Videos

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UK Autumn Budget 2024 - Key Points And What It Means For You (Video)

WL

Withers LLP

2024 Autumn Budget Predictions - Neil Fletcher (Video)

AM

Alvarez & Marsal

Isle Of Man Superyacht Ownership Structures (Video)

DG

Dixcart Group Limited

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

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