United Kingdom: Corporate 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.

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

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

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

UK Year-End Tax Planning Strategies For 5 April 2026

Worldwide Commercial

DU

Dixcart UK

AI And NICs – Is Taxing Jobs Sustainable?

LS

Lewis Silkin

Could More Companies (E.g. SMEs In Scotland) Be Obtaining Financial Benefit Through Patent Box?

United Kingdom IP

MC

Marks & Clerk

How To Prepare A UK SME Business For Sale In 2026

United Kingdom Commercial

BL

Barnes Law

Navigating Global Incentive Plans

United Kingdom Tax

TS

Travers Smith LLP

Tax Efficiency And HMRC Compliance – The Rise Of Family Investment Companies

United Kingdom Tax

HL

Hunters

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

Worldwide Strategy

DU

Dixcart UK

Autumn UK Budget 2025: Insights And Analysis

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

UK Autumn Budget 2025: Tax Update

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

The Autumn Budget 2025: Business Tax Perspective

United Kingdom Tax

M

Macfarlanes LLP

The Business Behind Sport: What Makes Sports Sponsorship (Podcast)

United Kingdom Commercial

AC

Ankura Consulting Group LLC

Hotels Unpacked - A Glimpse Into The World Of Luxury With Rocco Forte Hotels (Podcast)

United Kingdom Finance

M

Macfarlanes LLP

Tech Predictions For 2026: The Year Ahead Promises To Be Anything But Predictable

United Kingdom Technology

LS

Lewis Silkin

UK Immigration Rule Changes (March 2026): Impact On Business Visas

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

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

United Kingdom Commercial

AM

Alvarez & Marsal

UK Budget 2025: Key Tax Changes And What You Need To Know

Rachel Reeves delivered her Budget for the UK on 26 November. We run through the main points to note for businesses, individuals and growth companies.

United Kingdom Tax

AG

Addleshaw Goddard

Corporate Tax Changes In The Budget: What Businesses Need To Know

The UK Budget announced by Rachel Reeves yesterday brought in several changes for UK businesses. Here, we offer an overview of what businesses need to know.

United Kingdom Tax

BP

Burness Paull

Autumn Budget 2025: SDRT Relief On Share Listings On "UK-regulated Markets"

A good news story in today's Budget (albeit one that was widely expected, and consequently wasn't wholly surprising).

United Kingdom Tax

BC

Bryan Cave Leighton Paisner

New OECD Guidance: Homeworking, Overseas Employees And When A PE Is Created

The issue of whether an inpidual working in an overseas country, but for the benefit of an employer/engager in another country, creates a taxable presence...

United Kingdom Employment

LS

Lewis Silkin

EMI Share Option Schemes – VC And Founder's Insights

United Kingdom Employment

HL

Hunters

Personal Tax Returns For Doctors: A Guide For Doctors, Nurses, NHS, And Locum Practitioners

United Kingdom Tax

HS

Halliday Styan

Trump Tariffs: The UK Response

Worldwide International

M

Macfarlanes LLP

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

Worldwide Strategy

DU

Dixcart UK

Autumn Budget 2025: What To Expect

United Kingdom Strategy

DU

Dixcart UK

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Case Study: Navigating The UK's Inheritance Tax Challenges

United Kingdom Commercial

DG

Dixcart Group Limited

Cross-border Debt Financing – Increasing HMRC Scrutiny

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

Case Study: Navigating The UK's Inheritance Tax Challenges

Worldwide Commercial

DU

Dixcart UK

Case Study: Navigating The UK's Inheritance Tax Challenges

In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.

United Kingdom Commercial

DG

Dixcart Group Limited

Cross-border Debt Financing – Increasing HMRC Scrutiny

The UK restricts corporate tax deductions for interest and similar financing costs through several regimes, including thin capitalisation, hybrid mismatch rules and a fixed ratio...

United Kingdom Tax

M

Macfarlanes LLP

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

Planning the future of your wealth is not just about tax efficiency or legal structures; it is about protecting what matters most and creating a legacy that reflects your values.

United Kingdom Strategy

DU

Dixcart UK

Case Study: Navigating The UK's Inheritance Tax Challenges

In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.

Worldwide Commercial

DU

Dixcart UK

Assets In The UK And Inheritance Tax – Planning Opportunities Available For Certain Individuals

DG

Dixcart Group Limited

Making Tax Digital (MTD): A Guide For UK Sole Traders, Self-Employed & Landlords

MTD is HMRC's programme to move tax reporting and record-keeping into the digital age. It already applies to VAT-registered businesses and is being rolled out (in phases) for those reporting Income Tax, specifically from self-employment and property.

United Kingdom Tax

HS

Halliday Styan

Full Disclosure? HMRC's Expectations For Accurate Filings

HMRC publishes new guidance for taxpayers setting out its expectations as to how taxpayers should ensure their submissions are 'correct and complete'.

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

New Identity Verification Requirements With Companies House

Companies House will introduce new legal requirements for identity verification for company directors and people with significant control (PSCs) from Tuesday 18 November 2025.

Worldwide Strategy

DU

Dixcart UK

Why Family Offices Are Staying In London Despite Proposed Tax Changes

Last month, Bloomberg reported that despite the abolition of the UK non-dom regime and the looming prospect of wealth taxes, London remains a magnet for family offices.

Worldwide Strategy

DU

Dixcart UK

Setting Up A Business In France

United Kingdom Commercial

GP

Giambrone & Partners

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

Travers Smith's Alternative Insights: Transatlantic Tax Policy And The Art Of The Deal (Podcast)

United Kingdom Tax

TS

Travers Smith LLP

Share Incentive Plans (SIPs)

United Kingdom Employment

LS

Lewis Silkin

Enterprise Management Incentive (EMI) Option Schemes

United Kingdom Tax

LS

Lewis Silkin

United Kingdom Tax

LS

Lewis Silkin

Family Investment Companies: A Solution For Long-term Wealth Preservation

United Kingdom Tax

WL

Withers LLP

Legislation Day - Charities Update

United Kingdom Commercial

M

Macfarlanes LLP

HMRC To Have Access To Crypto-Transaction Data From 2026: What UK Taxpayers Need To Know

United Kingdom Tax

DU

Dixcart UK

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Legislation Day Announcements

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

The Trials And Tribulations Of Interest Withholding Tax

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Recovery Of VAT On DB Pension Scheme Investment Costs – New HMRC Policy

United Kingdom Employment

MB

Mayer Brown

UK-Perimeter Tax Rules Under The Spotlight

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft 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

Isle Of Man Superyacht Ownership Structures (Video)

DG

Dixcart Group Limited

Changes To R&D And Capital Relief In Light Of The Autumn Statement 2023 (Video)

PB

Price Bailey

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

Family Investment Companies: Facts About FICS

BK

Berg Kaprow Lewis

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