United Kingdom: Sales Taxes: VAT, GST

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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.

Making Tax Digital (MTD): A Guide For UK Sole Traders, Self-Employed & Landlords

MTD is HMRC's programme to move tax reporting and record-keeping into the digital age. It already applies to VAT-registered businesses and is being rolled out (in phases) for those reporting Income Tax, specifically from self-employment and property.

United Kingdom Tax

HS

Halliday Styan

Tax - Corporate: Insights For In-house Counsel - Autumn 2025

The Budget will be delivered on 26 November 2025. The Chancellor faces significant economic challenges, including a highly volatile geoeconomic climate, anaemic economic...

United Kingdom Tax

TS

Travers Smith LLP

EU's Public Prosecutor Highlights Huge Europe-Wide Tax Fraud

Niall Hearty of Rahman Ravelli details the statements coming from the European Public Prosecutor's Office.

United Kingdom Criminal

RR

Rahman Ravelli Solicitors

UK Tax Round Up

Welcome to the September 2025 edition of our UK Tax Round Up. Amidst the flurry of rumours regarding tax rises and changes that may or may not be announced...

United Kingdom Tax

PR

Proskauer Rose LLP

Full Disclosure? HMRC's Expectations For Accurate Filings

United Kingdom Tax

KL

Herbert Smith Freehills Kramer 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

Setting Up A Business In France

United Kingdom Commercial

GP

Giambrone & Partners

Suite Victory: Hotelbeds' Successful Judicial Review Claim

United Kingdom Tax

M

Macfarlanes LLP

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

Local Authority Leisure Services And The Agency Model: What Is The Impact Two Years On?

United Kingdom Government

BJ

Browne Jacobson

What Can You Expect From The 2025 Autumn Budget?

United Kingdom Tax

WL

Withers LLP

On Alert: Key Signs Of Distress In Independent Schools

United Kingdom Consumer

FR

FRP Advisory

Legislation Day Announcements

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Manufacturing Overview: Low Capacity Utilization Meets Potential Tariff Stabilization

United Kingdom International

A

AlixPartners

Travers Smith's Sustainability Insights: Why Less Might Be More (Podcast)

United Kingdom Commercial

TS

Travers Smith LLP

The Tokenised Future: Unlocking Real-World Assets On The Blockchain

United Kingdom Technology

BL

Barnes Law

Do Not Bottle The Truth: Major Soft Drinks Company Commits To Correcting Its Recycling Claims Under EU Law

European Union Environment

KG

K&L Gates LLP

UK Adopts Phased Approach For ID Verification At Companies House

United Kingdom Commercial

MG

Maples Group

HMRC Increases VAT Recovery For DB Pension Investment Costs

In a welcome change in policy, HMRC has increased the availability of input tax recovery for defined benefit (DB) pension schemes' investment costs with immediate effect.

United Kingdom Tax

TS

Travers Smith LLP

Recovery Of VAT On DB Pension Scheme Investment Costs – New HMRC Policy

HMRC has announced a new policy on the recovery by employers of VAT charged on investment services provided to their DB pension schemes.

United Kingdom Employment

MB

Mayer Brown

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

UK Pensions: What's New This Week? June 23, 2025

United Kingdom Employment

AO

A&O Shearman

Frequently Asked Questions On Termination Payments

United Kingdom Tax

LS

Lewis Silkin

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

Worldwide Commercial

DG

Dixcart Group Limited

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

United Kingdom Tax

NP

Nexdigm Private Limited

Real Estate Tax Checklist - May 2025

United Kingdom Real Estate

TS

Travers Smith LLP

Reserved Investor Fund (RIF)

United Kingdom Finance

M

Macfarlanes LLP

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

Bilta (UK) Ltd (In Liquidation) And Others (Respondents) v Tradition Financial Services Ltd (Appellant); Nathanael Eurl Ltd (In Liquidation) And Another (Appellants) v Tradition Financial Services Ltd (Respondent)

United Kingdom Insolvency

GC

Gatehouse Chambers

Reserved Investor Fund (RIF)

Legally, it takes the form of a contractual co-ownership scheme. It has no separate legal personality, and there is no "entity" or "vehicle" as such: there is instead simply a binding contractual arrangement...

United Kingdom Finance

M

Macfarlanes LLP

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

On 6 May 2025, the United Kingdom and India finalised a landmark Free Trade Agreement, marking a significant milestone in bilateral relations. This agreement, the UK's most substantial post-Brexit trade deal...

United Kingdom Strategy

DU

Dixcart UK

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

Significant changes were introduced to the UK's tax rules for non-domiciled individuals from 6 April 2025. The remittance basis for non-UK domiciled individuals has been replaced with a residency-based system.

United Kingdom Immigration

DU

Dixcart UK

Bilta (UK) Ltd (In Liquidation) And Others (Respondents) v Tradition Financial Services Ltd (Appellant); Nathanael Eurl Ltd (In Liquidation) And Another (Appellants) v Tradition Financial Services Ltd (Respondent)

The Supreme Court handed down judgment yesterday on two points of corporate insolvency law in the long-running saga of Bilta (UK) Ltd & Ors, a web of claims arising out of a 2009 VAT carousel fraud.

United Kingdom Insolvency

GC

Gatehouse Chambers

Tariffs And Tax – A Different Perspective

United Kingdom Tax

M

Macfarlanes LLP

Principles Applying To The Recovery Of CFA Uplifts (AKS (A Protected Party) v National Farmers Union Mutual Insurance Society Limited)

Where a solicitor represents a protected party, the Court, subject to certain exceptions (CPR 46.4(3) and Practice Direction 46 at paragraph 2.1 – inapplicable on the facts of this case)...

United Kingdom Litigation

GC

Gatehouse Chambers

The Spring Statement 2025

The original intention was that this week's Spring Statement was to be a non-event. Rachel Reeves had made it clear that she would do just one fiscal event a year – an autumn budget at which the big decisions.

United Kingdom Tax

M

Macfarlanes LLP

Spring Statement 2025 – Our Full Summary

On 26 March, The Chancellor, Rachel Reeves, delivered her Spring Statement yesterday, setting out the government's latest position on spending and economic policy...

United Kingdom Tax

LF

Lubbock Fine

Understanding The UK's New Foreign Income And Gains Rules

Starting from 6 April 2025, the UK will implement significant changes to the taxation of non-UK domiciled individuals.

DG

Dixcart Group Limited

HMRC Warns Of Money Launderers' Large-scale Use Of Informal Payment Systems

United Kingdom Criminal

RR

Rahman Ravelli Solicitors

A New UK-Based Unauthorised Fund Vehicle Now Available - The Reserved Investor Fund

United Kingdom Tax

GP

Goodwin Procter LLP

New Service For Disclosing Errors In Claims For R&D Tax Relief

United Kingdom Tax

DU

Dixcart UK

VAT Compliance "Nudge" Letters From HMRC Target Private Equity Firms

United Kingdom Tax

M

Macfarlanes LLP

The Impact Of Adding VAT To Independent School Fees

United Kingdom Tax

IB

IBB Law

Understanding Tax Relief On Surgery Costs For Self-Employed Business Owners

DU

Dixcart UK

VAT Recovery On Property Remediation Works And Replacement Cladding

United Kingdom Tax

LF

Lubbock Fine

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

United Kingdom Tax

DG

Dixcart Group Limited

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

Worldwide Immigration

DU

Dixcart UK

VAT On Private School Fees In The UK: Practical Tips To Navigate The Changes

United Kingdom Tax

W

WTW

The UK Autumn Budget 2024: Key Tax Changes And Implications For Non-Doms

Worldwide Immigration

DG

Dixcart Group Limited

Autumn Budget 2024 – National Insurance Contributions

United Kingdom Tax

MC

Memery Crystal

Autumn Budget 2024: The Key Announcements And What You Need To Know

United Kingdom Immigration

DU

Dixcart UK

VAT On School Fees – How Will This Affect My Divorce?

United Kingdom Family

HC

Herrington Carmichael

UK Autumn Budget 2024: Key Changes

United Kingdom Tax

N

Nazali

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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

Isle Of Man Superyacht Ownership Structures (Video)

DG

Dixcart Group Limited

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

Deloitte ITL Tax Codes With Validity Periods - Video

D

Deloitte

Case Study: Adare (Video Content)

TG

TMF Group BV

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