United Kingdom: National Insurance

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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.

A Guide To The Taxation Of Share Plans In The UK

Share plans are a powerful mechanism for companies to recruit, retain and motivate talent. By taking a stake in the business they work for, employees can align their interests with the company's long-term goals.

United Kingdom Tax

TS

Travers Smith LLP

How Employers Can Support Parents Through Neonatal Care Leave And Pay

The introduction of Neonatal Care Leave and Pay in April 2025 marked one of the most compassionate changes to UK employment law in recent years.

United Kingdom Employment

BL

Buckles Law

10 Key Pensions Developments In 2026: How Many Will Affect You?

Here are our thoughts on the ten key pensions developments that scheme trustees and employers need to plan for in 2026.

United Kingdom Employment

AG

Addleshaw Goddard

The Earned Settlement Proposals: Minimum Mandatory Requirements

The Government's proposed earned settlement model includes a range of minimum mandatory requirements. These include stricter suitability checks, higher English language standards, and income thresholds.

United Kingdom Immigration

LS

Lewis Silkin

UK Pensions: Joint DB & DC Trustee Agenda - January 2026

United Kingdom Employment

AO

A&O Shearman

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

United Kingdom Commercial

Sa

Shepherd and Wedderburn LLP

UK Pensions: What's New This Week? December 8, 2025

United Kingdom Employment

AO

A&O Shearman

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

Trustee Quarterly Update

United Kingdom Employment

AG

Addleshaw Goddard

UK Payroll Updates For Employers

United Kingdom Employment

NP

Nexdigm Private Limited

Autumn Budget 2025: Insights And Analysis

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Autumn Budget 2025: What The Key Changes Mean For You, Your Family And Your Business

United Kingdom Tax

PB

Parker Bullen

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

United Kingdom Employment

d

didlaw

Employment Winter Newsletter 2025

United Kingdom Employment

TS

Travers Smith LLP

Our Tech Predictions For 2026

United Kingdom Technology

LS

Lewis Silkin

What's Happening In UK Immigration Law In 2026?

United Kingdom Immigration

LS

Lewis Silkin

Data Centres: Common Issues And How To Avoid Them (Video)

United Kingdom Real Estate

FE

Fenwick Elliott LLP

New National Minimum Wage Rates For April 2026

United Kingdom Employment

d

didlaw

The Autumn Budget 2025 - Employment Tax Perspective

From April 2029, salary-sacrificed pension contributions above an annual £2,000 threshold will no longer be exempt from NICs.

United Kingdom Tax

M

Macfarlanes LLP

The Impact Of The Autumn 2025 Budget On Rental Income

Yesterday, the government announced adjustments to the tax rates for property, savings, and dividends to ensure, in its view, a fairer approach to taxing asset-driven income.

United Kingdom Tax

HL

Hunters

Autumn Budget 2025

Any follower of British politics knows that every Budget Day arrives with a swirl of promises, pressures, and speculation.

United Kingdom Tax

TS

Travers Smith LLP

UK Budget 2025 - An End To Uncertainty? (Video)

In 1947 Hugh Dalton resigned as UK Chancellor when part of his Budget speech was leaked 20 minutes beforehand.

United Kingdom Tax

WL

Withers LLP

Budget 2025 NICs On Salary Sacrifice Pensions From April 2029

United Kingdom Employment

LS

Lewis Silkin

A View On The Autumn Budget 2025 (Video)

United Kingdom Tax

AM

Alvarez & Marsal

UK Payroll Updates For Employers - November 2025

United Kingdom Employment

NP

Nexdigm Private Limited

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

United Kingdom Tax

HS

Halliday Styan

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

Territorial Aspects Of The New Carried Interest Regime

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

Possible Introduction Of "Partnership NICs": What It Would Mean For Private Capital Managers

United Kingdom Tax

TS

Travers Smith LLP

Territorial Aspects Of The New Carried Interest Regime

From 6 April 2026, the UK's carried interest regime will be reformed so that carried interest is taxed within the income tax and National Insurance Contributions...

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

Possible Introduction Of "Partnership NICs": What It Would Mean For Private Capital Managers

According to press reports, the Chancellor is preparing to introduce a new national insurance/social security contribution (NIC) charge on partnerships, so-called "partnership NICs", in next month's Budget.

United Kingdom Tax

TS

Travers Smith LLP

Tax - Incentives And Personal: Insights For In-House Counsel - Autumn 2025

United Kingdom Tax

TS

Travers Smith LLP

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

From January 2026, UK taxpayers who use crypto-assets will face new reporting obligations under regulations aligned with the OECD's Crypto-Asset Reporting Framework (CARF).

United Kingdom Tax

DU

Dixcart UK

Employment Tax Update - June 2025

This bulletin follows the release of the June Agent Update (Issue 132). In this issue we cover the content most relevant to employment taxes and reward activities.

United Kingdom Employment

M

Macfarlanes 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)

United Kingdom Strategy

DU

Dixcart UK

Key Highlights Of The UK Budget 2025 Measures To Support Workers And Economic Growth

United Kingdom Tax

NP

Nexdigm Private Limited

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

Salary Sacrifice Arrangements

United Kingdom Employment

TS

Travers Smith 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

Register Of Overseas Entities And Its Impact On Property Ownership

United Kingdom Tax

DG

Dixcart Group Limited

Employee Loans: Increase In HMRC's Official Rate Of Interest To 3.75%

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

End Of Year Employment Tax Update

United Kingdom Tax

M

Macfarlanes LLP

Employment Tax Update - March 2025

United Kingdom Tax

M

Macfarlanes 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

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