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.

HMRC Publishes Draft Legislation For New UK Carried Interest Tax Regime

On July 21, 2025, HM Revenue and Customs (HMRC) published the long-awaited draft legislation (Draft Legislation) for the new UK carried interest tax regime...

United Kingdom Tax

KM

Katten Muchin Rosenman LLP

Employment Tax Update - July 2025

This bulletin follows the release of the July Agent Update (Issue 133). In this issue we cover the content most relevant to employment taxes and reward activities.

United Kingdom Tax

M

Macfarlanes LLP

Fundamental Reform Of UK Taxation Of Carried Interest

From 6 April 2026, carry will be redefined and taxed in the United Kingdom as deemed UK trade or business income where investment management services (as redefined) are performed in the UK.

European Union Tax

KG

K&L Gates LLP

Inpatriates And Carried Interest

While the HM Treasury call for evidence is focused on the design of the future UK carried interest rules, the interaction of those rules with the taxation of inpatriates is equally important.

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

The UK Statutory Residence Test (SRT) - What You Need To Know

United Kingdom Tax

AM

Alvarez & Marsal

Haworth v HMRC: There's No Place Like POEM

United Kingdom Tax

M

Macfarlanes LLP

Legislation Day Announcements

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

What You May Have Missed On Legislation Day: HMRC's Transformation Roadmap

United Kingdom Tax

M

Macfarlanes LLP

New UK Carried Interest Tax Regime: Draft Rules Published

United Kingdom Tax

TS

Travers Smith LLP

Inheritance Tax On Pensions: Further Clarifications Following Technical Consultation

United Kingdom Tax

HL

Hunters

Legislation Day – Points To Note For Private Clients

United Kingdom Tax

M

Macfarlanes LLP

Beard v HMRC: Capital Dividends. A Triumph Of Form Over Substance?

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Purpose Re-visited: The UT's Decision In Osmond And Allen v HMRC

United Kingdom Tax

M

Macfarlanes LLP

Arts & Culture Guide (Video)

United Kingdom Immigration

L

Latitude Law

Upcoming Immigration Rule Changes From July 2025: What You Need To Know (25 June 2025)

United Kingdom Immigration

DL

Duncan Lewis & Co Solicitors

Understanding The Employment Rights Bill: A New Era For Employers, Employees And Workers (Video)

United Kingdom Employment

AG

Anthony Gold Solicitors LLP

If A Child Has An EHCP In Place, Do They Also Need A Care Plan? (Video)

United Kingdom Litigation

AG

Anthony Gold Solicitors LLP

ThinkHouse TUPE Club: Key Questions On A Service Provision Change (Video)

United Kingdom Employment

GW

Gowling WLG

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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

The UK Statutory Residence Test (SRT) - What You Need To Know

There are many reasons why individuals may decide to move to, or leave the UK tax year. Whilst complex, the SRT is designed to provide taxpayers with objective clarity on how they will be assessed by HMRC.

United Kingdom Tax

AM

Alvarez & Marsal

Haworth v HMRC: There's No Place Like POEM

In Haworth v HMRC [2025] EWCA Civ 822, the Court of Appeal (the Court) has delivered its decision in a tax dispute that began over two decades ago, involving a widely marketed tax scheme at the time...

United Kingdom Tax

M

Macfarlanes LLP

Plastics: Next Steps For The UN Global Plastics Treaty And Key UK And EU Regulatory Developments

The latest round of negotiations on the development of the UN Global Plastic Treaty will commence in Geneva, Switzerland, in August, aiming to deliver the first legally binding treaty tackling plastic pollution...

United Kingdom Tax

AG

Addleshaw Goddard

Mandatory Payrolling Of Benefits In Kind Delayed To April 2027

DU

Dixcart UK

Definition Of A Family Investment Company (FIC)

Worldwide Strategy

DU

Dixcart UK

The Benefits Of An Employee Ownership Trust (EOT)

United Kingdom Strategy

DU

Dixcart UK

The FASTER Directive—where Are We Now?

European Union Tax

AO

A&O Shearman

From Crackdown To Calibration: The UK's Evolving Carried Interest Regime

United Kingdom Tax

AG

Akin Gump Strauss Hauer & Feld LLP

The U.S.-UK Trade Agreement Explained: Highlights And Implications

United Kingdom Strategy

DU

Dixcart UK

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Inheritance Tax

What's Happening In Pensions - Issue 117 (Podcast)

Pensions Schemes Bil: The Pension Schemes Bill has been introduced to Parliament and published. It includes content affecting DB schemes, DC schemes (including master trusts) and the Local Government Pension...

United Kingdom Employment

TS

Travers Smith LLP

Inpatriates And Carried Interest

While the HM Treasury call for evidence is focused on the design of the future UK carried interest rules, the interaction of those rules with the taxation of inpatriates is equally important.

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

Welcome to July's edition of our UK Tax Round Up. Apart from the draft legislation and accompanying material released on 21 July as part of "L-Day" (legislation day)...

United Kingdom Tax

PR

Proskauer Rose LLP

Vulnerable Individuals: How Can Trusts Support Them

United Kingdom Commercial

HL

Hunters

Leaving A Legacy: How To Leave Money To Charity In Your Will And The Impact On Inheritance Tax

United Kingdom Family

PB

Parker Bullen

Inheritance Tax On Pensions: Further Clarifications Following Technical Consultation

United Kingdom Tax

HL

Hunters

Legislation Day – Points To Note For Private Clients

United Kingdom Tax

M

Macfarlanes LLP

Inheritance Tax On Pension Death Benefits – Revised Proposals

United Kingdom Tax

MB

Mayer Brown

Is Your Portuguese NHR Coming To An End? Have You Considered Cyprus?

United Kingdom Commercial

DG

Dixcart Group Limited

See more

Income Tax

HMRC Publishes Draft Legislation For New UK Carried Interest Tax Regime

On July 21, 2025, HM Revenue and Customs (HMRC) published the long-awaited draft legislation (Draft Legislation) for the new UK carried interest tax regime...

United Kingdom Tax

KM

Katten Muchin Rosenman LLP

Employment Tax Update - July 2025

This bulletin follows the release of the July Agent Update (Issue 133). In this issue we cover the content most relevant to employment taxes and reward activities.

United Kingdom Tax

M

Macfarlanes LLP

Legislation Day Announcements

21 July 2025 was "Legislation Day" (or "L-Day"), when the Government published draft clauses (covering pre-announced changes) for Finance Bill 2026 for technical consultation...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

New UK Carried Interest Tax Regime: Draft Rules Published

United Kingdom Tax

TS

Travers Smith LLP

Inheritance Tax On Pensions: Further Clarifications Following Technical Consultation

United Kingdom Tax

HL

Hunters

Legislation Day – Points To Note For Private Clients

United Kingdom Tax

M

Macfarlanes LLP

Beard v HMRC: Capital Dividends. A Triumph Of Form Over Substance?

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Purpose Re-visited: The UT's Decision In Osmond And Allen v HMRC

United Kingdom Tax

M

Macfarlanes LLP

Is Your Portuguese NHR Coming To An End? Have You Considered Cyprus?

United Kingdom Commercial

DG

Dixcart Group Limited

See more

Transfer Pricing

Proposed Reform Of The UK Investment Manager Exemption (IME)

On 28 April 2025, the UK government began a consultation on new draft legislation and HMRC guidance...

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

Transfer Pricing: The Government's Latest Compliance Proposals

On 28 April the Government made an important set of transfer pricing policy announcements...

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

Welcome to April's edition of our UK Tax Round Up. While this month has been quiet on the case law front, there have been a number of HMRC announcements and updates to prior published...

United Kingdom Tax

PR

Proskauer Rose LLP

Tariffs And Tax – A Different Perspective

United Kingdom Tax

M

Macfarlanes LLP

Permanent Establishment And The Investment Management Exemption: Proposed Reforms

United Kingdom Tax

M

Macfarlanes LLP

UK Transfer Pricing: What To Look Out For In 2025

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2024: Corporate And Related Tax Implications

United Kingdom Tax

SW

Spencer West

Autumn Budget 2024 - International

United Kingdom Tax

TS

Travers Smith LLP

The UK Government's Autumn Budget 2024

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

2024 Autumn Budget Predictions - Victoria Price (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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