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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 Game Of Two Halves: First-Tier Tribunal Decides Referees Are Not Employees On Remittal From The Supreme Court

The First-tier Tribunal (FTT, or Tribunal) has found in Professional Game Match Officials Ltd v HMRC [2026] UKFTT 654 (TC) that individual match engagements between PGMOL and its referees were not contracts of employment.

United Kingdom Employment

KL

Herbert Smith Freehills Kramer LLP

M R Currell Limited: A Cautionary Tale For HMRC

Tackling disguised remuneration (DR) has long been a focus for HMRC, and they have had significant success in the area, protecting billions of pounds of tax revenue.

United Kingdom Tax

M

Macfarlanes LLP

Football Referees Are Not Employees: HMRC Loses Latest Bout Against PGMOL

A First-tier Tribunal has ruled that football referees engaged by Professional Game Match Officials Ltd were self-employed contractors rather than employees, rejecting HMRC's attempt to recover £584,000 in unpaid employment taxes.

United Kingdom Employment

LS

Lewis Silkin

The Pensions Brief: May 2026

Trustees and employers should assess how the Act will affect their scheme and start preparations now. While the government's indicative timeline suggests that most of the reforms will not come into force immediately...

United Kingdom Employment

MB

Mayer Brown

Employment Tax Update - April 2026

United Kingdom Employment

M

Macfarlanes LLP

Tax Rules For Employment Intermediaries

United Kingdom Employment

LS

Lewis Silkin

Proposals To Extend The “Uncertain Tax Treatment” Notification Regime To Individuals And Trusts

United Kingdom Tax

M

Macfarlanes LLP

Understanding Progressive Taxation In The UK: Salary, Dividends And Pensions

DU

Dixcart UK

UK Year-End Tax Planning Strategies For 5 April 2026

Worldwide Commercial

DU

Dixcart UK

Understanding Payrolling Benefits In Kind (BIK) In The UK

United Kingdom Tax

NP

Nexdigm Private Limited

UK Pensions: Joint DB And DC Trustee Agenda Update—March 2026

United Kingdom Employment

AO

A&O Shearman

UK Pensions: DC Trustee Agenda Update—March 2026

United Kingdom Employment

AO

A&O Shearman

A Guide To The Taxation Of Share Plans In The UK

United Kingdom Tax

TS

Travers Smith LLP

How Employers Can Support Parents Through Neonatal Care Leave And Pay

United Kingdom Employment

BL

Buckles Law

Captives, Data And Emerging Risks: Rethinking Insurance (Podcast)

United Kingdom Insurance

G

Guernsey Finance

Home-grown AI? What You Need To Know About The Sovereignty Agenda

United Kingdom Technology

KL

Herbert Smith Freehills Kramer LLP

No-Fault Evictions Are Ending - What Tenants Need To Know (Video)

United Kingdom Real Estate

DL

Duncan Lewis & Co Solicitors

Property Newsletter: June 2026 (Podcast)

United Kingdom Real Estate

GC

Gatehouse Chambers

UKREiiF 2026 Recap: Where The Smart Money Is Moving For Living 2026 (Video)

United Kingdom Real Estate

WB

Womble Bond Dickinson

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

Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date...

United Kingdom Employment

AO

A&O Shearman

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

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

The Autumn Budget 2025 - Employment Tax Perspective

United Kingdom Tax

M

Macfarlanes LLP

The Impact Of The Autumn 2025 Budget On Rental Income

United Kingdom Tax

HL

Hunters

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

The Autumn Budget on 26 November 2025 introduces several measures that will influence the decisions individuals, families and businesses make over the coming year. Government announcements can feel overwhelming...

United Kingdom Tax

PB

Parker Bullen

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

Today, Rachel Reeves, Chancellor, delivered what has been described as her "high-stakes" Budget. However, in a strange turn of events, just before Keir Starmer went into PMQs...

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

United Kingdom Tax

TS

Travers Smith LLP

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

Filing personal tax returns can be one of the most stressful aspects of a doctor's professional life, particularly for those balancing NHS employment with locum work.

United Kingdom Tax

HS

Halliday Styan

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

When the UK ended its non-domicile tax regime in April 2025, the change was more than just a technical tax reform, it was a signal that the country's relationship with global wealth had fundamentally shifted

Worldwide Strategy

DU

Dixcart UK

Autumn Budget 2025: What To Expect

Among the many rumours surrounding the upcoming 2025 Budget, proposed changes to the UK's Inheritance Tax regime have dominated the headlines.

United Kingdom Strategy

DU

Dixcart UK

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

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

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

United Kingdom Tax

TS

Travers Smith LLP

Employment Tax Update - September 2025

United Kingdom Tax

M

Macfarlanes LLP

New Identity Verification Requirements With Companies House

Worldwide Strategy

DU

Dixcart UK

Why Family Offices Are Staying In London Despite Proposed Tax Changes

Worldwide Strategy

DU

Dixcart UK

Employment Tax Update - August 2025

United Kingdom Tax

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

Employment Tax Update - June 2025

United Kingdom Employment

M

Macfarlanes 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

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

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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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