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.

The Global Impact Of The UK's New Tax Adviser Registration Regime

The UK's tax authority, HM Revenue & Customs (HMRC), has confirmed that the requirement for UK and non-UK firms of tax advisers to register...

United Kingdom Tax

SR

McDermott Will & Schulte

HMRC Proposes Expanded Reporting For Close Company Shareholder Transactions

Many of our clients and readers will be familiar with the “loan to participator” rules. These rules apply to loans made by close companies...

United Kingdom Tax

PR

Proskauer Rose LLP

Understanding Progressive Taxation In The UK: Salary, Dividends And Pensions

It is often said that those with the broadest shoulders should bear the heaviest loads. This principle is clearly reflected in the UK tax system, where individuals with a greater ability to pay, contribute a larger share of the overall tax burden.

DU

Dixcart UK

Proposals To Extend The “Uncertain Tax Treatment” Notification Regime To Individuals And Trusts

The uncertain tax treatment (UTT) regime, introduced in 2022 with the aim of reducing the legal interpretation portion of the “tax gap”, currently requires large businesses to notify HMRC if they take uncertain tax positions.

United Kingdom Tax

M

Macfarlanes LLP

The Emotional Economics™ Of Elite Law Firm Founders

United Kingdom Tax

IG

IR Global

Mutual Agreement Procedures (MAP): OECD Publishes New Manual For Effective International Tax Disputes

United Kingdom Tax

M

Macfarlanes LLP

AI And NICs – Is Taxing Jobs Sustainable?

LS

Lewis Silkin

Insuring Tax Risks In The UK And Europe

United Kingdom Tax

GT

Greenberg Traurig, LLP

The Pillar Two "Side-by-Side" Safe Harbour: What It Means For UK And EU Business

United Kingdom Tax

M

Macfarlanes LLP

Employment Tax Update - February 2026

United Kingdom Tax

M

Macfarlanes LLP

Registration And Responsibility: Regulating The Conduct Of Tax Advisors In The UK

United Kingdom Tax

GP

Goodwin Procter LLP

Impact On UK Tax Residence For Individuals Returning To The UK: Exception For "Exceptional Circumstances"

LS

Lewis Silkin

Understanding Payrolling Benefits In Kind (BIK) In The UK

United Kingdom Tax

NP

Nexdigm Private Limited

APR And BPR Reform: Useful Improvements, But No General U Turn

United Kingdom Tax

M

Macfarlanes LLP

Webinar: Global Talent, UK Growth: How Visa Pathways Can Drive Business Expansion

United Kingdom Immigration

DL

Duncan Lewis & Co Solicitors

Analysis Of Spring 2026 UK Immigration Rule Changes For Employers

United Kingdom Immigration

LS

Lewis Silkin

Nottingham Attacks Inquiry Begins (Video)

United Kingdom Litigation

RB

Rothera Bray

SFDR 2.0 In Focus: Key Industry Pressure Points And Early Signals From Council And European Parliament

European Union Finance

KL

Herbert Smith Freehills Kramer LLP

Episode 18: Massive Attack Helped Me Build A Multi-million Pound Business (Video)

United Kingdom Commercial

AM

Alvarez & Marsal

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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

Mutual Agreement Procedures (MAP): OECD Publishes New Manual For Effective International Tax Disputes

On 2 February 2026, the Organisation for Economic Co-operation and Development (OECD) published an updated edition of the Manual on Effective Mutual Agreement Procedures (MEMAP).

United Kingdom Tax

M

Macfarlanes LLP

Understanding Progressive Taxation In The UK: Salary, Dividends And Pensions

It is often said that those with the broadest shoulders should bear the heaviest loads. This principle is clearly reflected in the UK tax system, where individuals with a greater ability to pay, contribute a larger share of the overall tax burden.

DU

Dixcart UK

Impact On UK Tax Residence For Individuals Returning To The UK: Exception For "Exceptional Circumstances"

The 'exceptional circumstances' exception under the UK's Statutory Residence Test offers limited relief for individuals returning to the UK ...

LS

Lewis Silkin

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

United Kingdom Tax

MB

Mayer Brown

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

Worldwide Strategy

DU

Dixcart UK

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

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

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Inheritance Tax

Using Trusts In Succession

Succession is often spoken of as a single moment – the passing of the baton from one generation to the next.

United Kingdom Family

BL

Buckles Law

Charitable Gifts In Wills – The 'Hidden' New Inheritance Tax ('IHT') Trap

Many testators wish to include a legacy to charity in their wills. Gifts to charity benefit from a full exemption from IHT provided they satisfy certain conditions, and may even lead to a reduction...

United Kingdom Family

WL

Withers LLP

APR And BPR Reform: Useful Improvements, But No General U Turn

In their current form, agricultural property relief (APR) and business property relief (BPR) provide relief from UK inheritance tax (reducing the tax due either by 50% or 100%) in respect of eligible business or agricultural property.

United Kingdom Tax

M

Macfarlanes LLP

Leaving A Gift To Charity In Your Will

United Kingdom Family

RB

Rothera Bray

The Spring Statement Was Delivered To The UK Parliament Yesterday (3 March 2026) By The Chancellor Of The Exchequer, Rachel Reeves.

United Kingdom Tax

M

Macfarlanes LLP

Promises, Promises And Proprietary Estoppel

United Kingdom Tax

IG

IR Global

UK Pensions: Joint DB And DC Trustee Agenda Update—March 2026

United Kingdom Employment

AO

A&O Shearman

UK Pensions: DC Trustee Agenda Update—March 2026

United Kingdom Employment

AO

A&O Shearman

Gearing Up In A Challenging Legislative Environment For The Rural Sector

United Kingdom Real Estate

Sa

Shepherd and Wedderburn LLP

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Income Tax

Meeting The Spouse Visa Financial Requirement As A Director Of A Limited Company

UK immigration rules require a British citizen or settled person sponsoring a foreign spouse/partner to meet a minimum income requirement. As of 11 April 2024, this threshold is £29,000 per year...

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

HMRC Proposes Expanded Reporting For Close Company Shareholder Transactions

Many of our clients and readers will be familiar with the “loan to participator” rules. These rules apply to loans made by close companies...

United Kingdom Tax

PR

Proskauer Rose LLP

Ceasing To Be UK Tax Resident – Don’t Get It Wrong!

It is February 2026 and two people are sitting at the departure gate at Heathrow waiting for their (inevitably) delayed flight to the Bahamas. They start a conversation about why they are heading to this Caribbean island.

United Kingdom Commercial

DG

Dixcart Group Limited

UK Year-End Tax Planning Strategies For 5 April 2026

Worldwide Commercial

DU

Dixcart UK

Understanding Progressive Taxation In The UK: Salary, Dividends And Pensions

DU

Dixcart UK

AI And NICs – Is Taxing Jobs Sustainable?

LS

Lewis Silkin

The Pillar Two "Side-by-Side" Safe Harbour: What It Means For UK And EU Business

United Kingdom Tax

M

Macfarlanes LLP

Employment Tax Update - February 2026

United Kingdom Tax

M

Macfarlanes LLP

Impact On UK Tax Residence For Individuals Returning To The UK: Exception For "Exceptional Circumstances"

LS

Lewis Silkin

See more

Transfer Pricing

Mutual Agreement Procedures (MAP): OECD Publishes New Manual For Effective International Tax Disputes

On 2 February 2026, the Organisation for Economic Co-operation and Development (OECD) published an updated edition of the Manual on Effective Mutual Agreement Procedures (MEMAP).

United Kingdom Tax

M

Macfarlanes LLP

Tax Disputes Newsletter - January 2026

Last January we wrote about how everything felt a bit "déjà vu" – with Trump about to enter the White House for a second term, and an optimistic Labour government still riding off a landslide victory

United Kingdom Tax

M

Macfarlanes LLP

Countdown To The International Controlled Transactions Schedule – How UK Businesses Can Prepare For New Transfer Pricing Reporting Requirements

With the rise and rapid adoption of advanced data analytics and AI tools, transfer pricing compliance and risk assessment is quickly shifting from being a documentation-focused process to a near real time, data-driven one.

United Kingdom Tax

M

Macfarlanes LLP

Budget 2025 – Our Briefing On The Principal Measures

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

The Autumn Budget 2025: Business Tax Perspective

United Kingdom Tax

M

Macfarlanes LLP

Opportunity Knots – Budget 2025

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

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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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