United Kingdom: Income 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 New Carried Interest Regime: What It Means For Real Estate-based Strategies

The government has recently published the first draft of the legislation implementing the UK's new carried interest regime, under which, from 6 April 2026, all carried interest will be taxed as trading income...

United Kingdom Real Estate

TS

Travers Smith LLP

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

A Family Investment Company ('FIC') is a bespoke structure which can be used as an investment vehicle for long term tax deferral and inheritance tax ('IHT') planning...

United Kingdom Tax

WL

Withers LLP

From Shelter To Liability: How Pension Changes Are Going To Reshape Estate Planning

The initial proposals were that the responsibility for reporting the value of a pension pot to HMRC, and paying any IHT arising, would fall on pension scheme administrators (PSAs).

United Kingdom Family

HL

Hunters

Business Asset Disposal Relief: The Importance Of Checking Your Facts

The qualifying conditions for Business Asset Disposal Relief are well-known, yet in three recent cases the taxpayer failed to meet the conditions and relief was denied.

United Kingdom Tax

AG

Addleshaw Goddard

Family Limited Partnerships: A Strategic Alternative To Trusts

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

Carried Away? UK Tax Treatment Of Carried Interest Clarified

United Kingdom Tax

WL

Withers LLP

HMRC Publishes Draft Legislation For New UK Carried Interest Tax Regime

United Kingdom Tax

KM

Katten Muchin Rosenman LLP

Employment Tax Update - July 2025

United Kingdom Tax

M

Macfarlanes LLP

Legislation Day Announcements

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

UK To Tighten Immigration Rules: Highlights From The 2025 White Paper

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

The NHS And AI Scribes

United Kingdom Privacy

SW

Spencer West

IHT Instalment Options

United Kingdom Family

WS

Wrigleys Solicitors

In Conversation With Kevin Nash: The LCIA And The Future Of Institutional Arbitration (Podcast)

United Kingdom Litigation

KL

Herbert Smith Freehills Kramer LLP

Policy In Practice: Labour And Financial Services – Post-Mansion House Speech Reflections (Podcast)

United Kingdom Finance

M

Macfarlanes LLP

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

The recent UK Court of Appeal decision in Beard considered the treatment of dividends from a non-UK company, particularly the interpretation of ‘dividends of a capital nature'.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

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

Nearly a year ago, we wrote about the First-tier Tribunal's (FTT) decision in Osmond and ors v HMRC [2024] UKFTT 00378. Our view was that, while the recent case law concerning main...

United Kingdom Tax

M

Macfarlanes LLP

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

Here is the scenario; You have been making the most of Portugal's fantastic tax regime for Non-Habitual Residents (NHRs) for the last 9 years. But you know that your NHR status will come to an end after the 10th year, and, if you stay in Portugal, you will have to pay tax at the standard Portuguese rates once it does end

United Kingdom Commercial

DG

Dixcart Group Limited

Travers Smith's Alternative Insights: The Impact Of UK Tax Policy

Growth vs. revenue: The UK government is balancing its growth mission in financial services with the need to raise taxes to strengthen public finances – but the governments knows that it is not a zero-sum game.

United Kingdom Tax

TS

Travers Smith 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

Staying Behind But Planning Ahead: Tax Efficient Planning When Non-Doms Leave The UK But Their Children Remain

United Kingdom Tax

WL

Withers LLP

Happy New Job And Happy New Tax Year?

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

Management Equity Plans In A Mobile World - Restricted Share Awards

United Kingdom Tax

AM

Alvarez & Marsal

Employment Tax Update - June 2025

United Kingdom Employment

M

Macfarlanes LLP

Update On Reform Of The UK Tax Treatment Of Carried Interest

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

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

Update On Reform Of The UK Tax Treatment Of Carried Interest

Our Alert issued on 14 Jan. 2025 discussed the UK government's consultation and call for evidence ("Consultation") on its proposals to reform the tax treatment of carried interest.

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

Mandatory Payrolling Of Benefits In Kind Delayed To April 2027

HMRC has announced that the introduction of mandatory payrolling for most Benefits in Kind (BiKs) will be delayed by one year, until 6 April 2027.

DU

Dixcart UK

Definition Of A Family Investment Company (FIC)

FICs are companies limited by shares (an "Ltd" or "Limited") and often established by parents and/or grandparents ("Founders") to benefit themselves and their family, as shareholders.

Worldwide Strategy

DU

Dixcart UK

The Benefits Of An Employee Ownership Trust (EOT)

This gives rise to several practical issues, especially where a trade sale is not likely, or the existing management team are perhaps not in a position to be able to raise sufficient funds to affect...

United Kingdom Strategy

DU

Dixcart UK

Tax Transformed: Get Ready For Making Tax Digital For Income Tax

United Kingdom Tax

HL

Hunters

Frequently Asked Questions On Termination Payments

Our FAQs Inbrief looks at some of the common tax questions that arise on termination of employment.

United Kingdom Tax

LS

Lewis Silkin

UK Tax Round Up

Welcome to the May edition of our UK Tax Round Up, which discusses two interesting judgments, one on the question of whether...

United Kingdom Tax

PR

Proskauer Rose LLP

Create Capacity: Have Accountants Stick To Accounting, Not Admin

We asked Accountants (in Australia, New Zealand and USA) how they could increase productivity, specifically how to complete their work more quickly.

United Kingdom Accounting

IG

IR Global

R&D Funding And The Patent Box For Green Tech Start-ups: Mini Series Part Three

Welcome to the third part of our mini series regarding funding for green tech start-ups, which is about the UK's Patent Box scheme.

United Kingdom IP

B

Boult Wade Tennant

UK Government Announces Update On New Carried Interest Tax Regime

United Kingdom Tax

GP

Goodwin Procter LLP

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

United Kingdom Tax

AG

Akin Gump Strauss Hauer & Feld LLP

Employment Tax Update - May 2025

United Kingdom Tax

M

Macfarlanes LLP

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

United Kingdom Strategy

DU

Dixcart UK

UK–India Free Trade Agreement: Opportunities For Indian Individuals And Businesses

United Kingdom Strategy

DU

Dixcart UK

2025 UK Tax Changes For Non-Doms: Do's And Don'ts

United Kingdom Immigration

DU

Dixcart UK

UK–India Free Trade Agreement: Strategic Opportunities For Indian Individuals And Businesses

Worldwide Commercial

DG

Dixcart Group Limited

Salary Sacrifice Arrangements

United Kingdom Employment

TS

Travers Smith LLP

Higher Rate Tax Relief On Pension Contributions

United Kingdom Tax

IG

IR Global

Statutory Residence Test: HMRC "Prevented" From Denying "Exceptional Circumstances"

United Kingdom Tax

M

Macfarlanes LLP

Simplified Process For Employer NICs Joint Elections For Employment-related Securities

United Kingdom Employment

LS

Lewis Silkin

A New Era For UK Inheritance Tax: What The 2025 Reforms Mean For You

DU

Dixcart UK

Gifts With Reservation Of Benefit: A Common Pitfall In Inheritance Tax Planning

DU

Dixcart UK

Understanding Private Residence Relief (PRR): Protecting Your Home From Capital Gains Tax

DU

Dixcart UK

(Ooh Aah) Just A Little Bit... Of Global Mobility Guidance To Eurovision

Worldwide Immigration

LS

Lewis Silkin

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Latest Videos

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Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Transfer Of Assets Abroad (Video)

TS

Travers Smith LLP

Saudi Arabia And Football – Alluring Yet Possibly Taxing!

Q

Quastels

Family Investment Companies: Facts About FICS

BK

Berg Kaprow Lewis

Qualifying Interests In Possession: Restating The Problem (Video)

WC

Wilberforce Chambers

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