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.

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

As we approach the end of the 2025/26 tax year, now is the ideal time to review your personal tax position and assess whether you are making full use of the reliefs and allowances available.

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

Understanding Payrolling Benefits In Kind (BIK) In The UK

United Kingdom Tax

NP

Nexdigm Private Limited

United Kingdom Tax

LS

Lewis Silkin

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

Employee, Director And Shareholder Loans

United Kingdom Employment

LS

Lewis Silkin

Taxation Of Payments In Lieu Of Notice

United Kingdom Employment

LS

Lewis Silkin

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

United Kingdom Immigration

DL

Duncan Lewis & Co Solicitors

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

United Kingdom Commercial

AM

Alvarez & Marsal

Corporate Finance Soundbite: Mergerspresso - Episode 26: Stock Drop Claims (Podcast)

United Kingdom Commercial

AG

Addleshaw Goddard

Analysis Of Spring 2026 UK Immigration Rule Changes For Employers

United Kingdom Immigration

LS

Lewis Silkin

Al And Service Clauses Considerations For Commercial Dispute Lawyers (Video)

United Kingdom Litigation

GC

Gatehouse Chambers

Real Estate Tax Checklist - February 2026

Prior to the Autumn Budget there had been speculation about the possibility of an overhaul of UK real estate taxes.

United Kingdom Real Estate

TS

Travers Smith LLP

Upper Tribunal Clarifies Application Of Mixed Member Rules In Boston Consulting Group

The Upper Tribunal has overturned a decision of the First-tier Tax Tribunal (FTT) by concluding that the Mixed Member Rules (MMRs) applied to profit sharing arrangements operated by the Boston Consulting Group.

United Kingdom Tax

M

Macfarlanes LLP

Are Employee Ownership Trusts Still Worth Considering As An Exit Strategy After The Budget?

Among the array of changes introduced in the Autumn Budget was a development in the relief available when selling a business to an Employee Ownership Trust (EOT).

United Kingdom Employment

Sa

Shepherd and Wedderburn LLP

Upper Tribunal Backs HMRC In Mixed Member Rules Case

In a significant ruling for professional services firms and other partnerships, the Upper Tribunal has sided with HMRC in Holden v HMRC / HMRC v The Boston Consulting Group UK LLP...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Fundamental Changes To The United Kingdom's Taxation Of Carried Interest Regime

United Kingdom Tax

MB

Mayer Brown

Finance Bill 2025 - 2026: Changes To Charity Tax

United Kingdom Commercial

WL

Withers LLP

Court Applies Mixed Member Partnership Anti-avoidance Tax Rules To LLP Member Remuneration

United Kingdom Tax

TS

Travers Smith LLP

How Do I Implement An EMI Share Option Plan?

United Kingdom Commercial

Sa

Shepherd and Wedderburn LLP

Offsetting Your Tax Liability By Gifting Assets To The Nation

United Kingdom Tax

HL

Hunters

A Guide To The Taxation Of Share Plans In The UK

United Kingdom Tax

TS

Travers Smith LLP

Incentives And Remuneration: Winter Update 2026

United Kingdom Employment

TS

Travers Smith LLP

Spring Clean 2026: Checking Your Employee Pension Arrangements

United Kingdom Employment

LS

Lewis Silkin

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

United Kingdom Tax

MB

Mayer Brown

New Year Tax Checklist For Private Capital Managers

TS

Travers Smith LLP

Incentives And Remuneration: Winter Update 2026

In this Winter Update we reflect on key events affecting Incentives and Remuneration and look at what 2026 has in store.

United Kingdom Employment

TS

Travers Smith LLP

Spring Clean 2026: Checking Your Employee Pension Arrangements

With changes to salary sacrifice on the horizon, we explain why now's a good time to assess your pension arrangements and get up to speed with tax compliance.

United Kingdom Employment

LS

Lewis Silkin

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

HM Revenue & Customs (HMRC) has paused operation of its long‑standing practice under which, where UK‑source yearly interest was paid gross to a treaty-entitled overseas lender before HMRC clearance was obtained, the borrower, ...

United Kingdom Tax

MB

Mayer Brown

New Year Tax Checklist For Private Capital Managers

That section exempts certain foreign government investors (892 Investors) from US tax but, broadly, does not apply to commercial activity.

TS

Travers Smith LLP

Granting UK Company Share Options To US Employees: Traps To Avoid

United Kingdom Tax

LS

Lewis Silkin

Withholding The Withholding Tax Concession: HMRC Pauses Concession For Errors When Withholding Tax On Interest

HMRC has confirmed it has paused a long‑standing concession that dealt with administrative failures to withhold income tax from payments of UK source yearly interest to overseas lenders.

United Kingdom Tax

TS

Travers Smith LLP

EMI Options – How To Get Them Right

Enterprise Management Incentive (EMI) plans are an excellent mechanism for employers and employees – when used correctly.

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Relocation, Relocation, Relocation…

The 2024 Autumn Budget in the UK introduced an immediate rise in capital gains tax (CGT) and changes to the taxation of international individuals, most of which took effect on 06 April 2025.

United Kingdom Tax

GGI Global Alliance

The Benefits Of EMI Share Option Plans And Why More Companies Should Take Advantage Of Them

In the current job market, it's more important than ever for businesses to recruit and retain key, skilled employees – something that can present a challenge.

United Kingdom Commercial

Sa

Shepherd and Wedderburn LLP

Stopping The Brain Drain: How The UK Government Should Rethink Its Strategy On Global Talent

United Kingdom Tax

WL

Withers LLP

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

United Kingdom Tax

HL

Hunters

UK Carried Interest Tax Regime – Finance Bill 2026

United Kingdom Tax

GP

Goodwin Procter LLP

Legal Essentials For US Nationals Moving To The UK

United Kingdom Tax

BL

Barnes Law

Fifty-Fifty Forever Or Until Death Do Us Part: U.S. Estate Tax Surprises For Community Property Couples

United Kingdom Tax

RP

Ruchelman PLLC

Employment Tax Update - November 2025

United Kingdom Tax

M

Macfarlanes LLP

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

Budget 2025: What Founders Need To Know About The New VCT And EIS Reforms

United Kingdom Tax

LS

Lewis Silkin

2025 Autumn Budget

United Kingdom Tax

N

Nazali

Autumn Budget 2025: Insights And Analysis

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Autumn Budget 2025

United Kingdom Tax

M

Macfarlanes LLP

What's Happened In The Budget From An Employment Law Perspective?

United Kingdom Employment

d

didlaw

Autumn Budget 2025: What Changes Are On The Horizon For Pensions?

United Kingdom Employment

BP

Burness Paull

UK Autumn Budget 2025: Tax Update

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

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Latest Videos

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A View On The Autumn Budget 2025 (Video)

AM

Alvarez & Marsal

UK Autumn Budget 2024 - Key Points And What It Means For You (Video)

WL

Withers LLP

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

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