United Kingdom: Corporate Tax

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Article
Client Alert U.K. Share Plan And Awards Reporting: What You Need To Do By July 6, 2026
U.K. businesses offering employee share plans, growth shares, or share awards during the 2025/26 tax year face a critical July 6, 2026 deadline for employment-related securities filings. Missing this deadline triggers automatic penalties and could result in the loss of valuable tax-favored treatment for certain share schemes. Understanding the registration, self-certification, and reporting requirements is essential to maintain compliance and preserve tax advantages.
United Kingdom Tax
WT
Winston Taylor
Article
Reward Summer Update 2026
This comprehensive update examines significant changes to UK employee share schemes and executive remuneration, including expanded eligibility for the Enterprise Management Incentive scheme, the introduction of PISCES trading platform for private company shares, and modifications to Employee Ownership Trust tax relief. The analysis covers recent tribunal decisions on employment status and proprietary estoppel claims, providing critical insights for companies managing employee equity compensation.
United Kingdom Employment
M
Macfarlanes LLP
Article
Finalised Guidance On Reformed Investment Manager Exemption Published
HMRC has published final guidance on the reformed UK investment manager exemption (IME), introducing significant changes that broaden its scope and remove the problematic 20% test. The updated guidance clarifies how the exemption applies to transparent funds and carried interest arrangements, providing crucial certainty for non-resident investors and UK asset managers navigating the country's tax regime.
United Kingdom Tax
TS
Travers Smith LLP
Article
When Does A Trade Begin? Lessons From Putney Power
The Upper Tribunal's decision in Putney Power Limited clarifies a critical question in UK tax law: when does a company actually begin trading versus merely preparing to trade? This distinction carries significant consequences for Enterprise Investment Scheme relief and other tax benefits, as the court rejected rigid legal tests in favor of a nuanced, fact-specific analysis of each company's activities and circumstances.
United Kingdom Tax
TS
Travers Smith LLP
Article
Close Companies, Open Books: HMRC Consults On New Reporting Requirements For Close Companies
HMRC has proposed sweeping new reporting requirements for close companies that would mandate detailed disclosure of all transactions with participators, extending far beyond the current framework which only captures loans triggering tax charges. The consultation raises critical questions about the burden on privately-owned groups and private equity structures, where intra-group transactions could generate extensive reporting obligations despite no underlying tax liability.
United Kingdom Tax
M
Macfarlanes LLP
Article
Proskauer Advises Alder On Closing Of Multi-Asset Continuation Fund
Proskauer advises Alder on the formation and closing of a multi-asset continuation fund exceeding SEK 2.7 billion, which acquired two sustainable technology portfolio companies from Alder's second fund. The transaction brought together new and existing investors led by Pantheon Ventures, creating one of the select Article 9 continuation funds while providing long-term ownership structure for the acquired companies.
United Kingdom Finance
PR
Proskauer Rose LLP
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