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.

Preventing Unnecessary VAT Leakage In A Private Capital Setting

Macfarlanes offers a distinctive approach to serving private capital managers by integrating top-tier legal expertise with complementary non-legal services. This combination creates a comprehensive solution designed specifically for the unique needs of private capital firms.

United Kingdom Tax

M

Macfarlanes LLP

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

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

The uncertain tax treatment (UTT) regime, introduced in 2022 with the aim of reducing the legal interpretation portion of the “tax gap”, currently requires large businesses to notify HMRC if they take uncertain tax positions.

United Kingdom Tax

M

Macfarlanes LLP

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

It is often said that those with the broadest shoulders should bear the heaviest loads. This principle is clearly reflected in the UK tax system, where individuals with a greater ability to pay, contribute a larger share of the overall tax burden.

DU

Dixcart UK

UK Year-End Tax Planning Strategies For 5 April 2026

Worldwide Commercial

DU

Dixcart UK

AI And NICs – Is Taxing Jobs Sustainable?

LS

Lewis Silkin

Insuring Tax Risks In The UK And Europe

United Kingdom Tax

GT

Greenberg Traurig, LLP

Revenue And Customs Commissioners v Purity Ltd [2025] EWHC 3401 (Ch)

United Kingdom Insolvency

GC

Gatehouse Chambers

United Kingdom Tax

LS

Lewis Silkin

How To Prepare A UK SME Business For Sale In 2026

United Kingdom Commercial

BL

Barnes Law

Real Estate Tax Checklist - February 2026

United Kingdom Real Estate

TS

Travers Smith LLP

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

United Kingdom Tax

TS

Travers Smith LLP

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Hotel La Tour Supreme Court Ruling: Final Confirmation On VAT Recovery For Share Sale Adviser Fees

United Kingdom Tax

PR

Proskauer Rose LLP

Boilerplate Bites: Notices, Termination And Consequences Of Termination (Video)

United Kingdom Commercial

TS

Travers Smith LLP

The Latest On The Digital Omnibus On AI

United Kingdom Technology

LS

Lewis Silkin

Tech 10 – NRF Reflections: The Future Of Retail Technology (Video)

United Kingdom Technology

A

AlixPartners

Employment Law Update: What's Changing From 6 April 2026?

United Kingdom Employment

RB

Rothera Bray

Podcast: When David Met Goliath—Episode 1: Why Lawyers Who Ignore AI Risk Becoming Dinosaurs

United Kingdom Technology

A

AlixPartners

Finding The Natural Balance: Public Law Arguments And Disclosure In The FTT

Recent developments in case law mean there has been an increased appetite to pursue public law arguments before the First-tier Tribunal (FTT), rather than by means of a traditional application for judicial review.

United Kingdom Tax

M

Macfarlanes LLP

VAT On Locum Medical Practitioners: A 'Fractious' Case But Some Welcome Clarity

When is a supply of staff not a standard-rated supply of staff? Potentially where it is a supply of locum medical practitioners falling within the scope of the VAT exemption under item 5 of VATA 1994 Sch 9 Group 7.

United Kingdom Healthcare

AG

Addleshaw Goddard

VAT Recovery On Deal Costs Restricted

The Supreme Court has unanimously dismissed an appeal by a company that had argued it was entitled to recover the input Value Added Tax (VAT) on professional fees it had incurred...

United Kingdom Tax

TS

Travers Smith LLP

Martland And Medpro: When Will The Tax Tribunals Permit A Late Appeal?

When deciding whether to admit a late appeal, the Tax Tribunals must strike a balance between procedural integrity and the merits of the appeal. In so doing, the Tribunal will consider the length of the delay...

United Kingdom Tax

AG

Addleshaw Goddard

Tax Tribunal Denies Import VAT Deduction For Customer-owned Goods

United Kingdom Tax

AG

Addleshaw Goddard

TCC Enforces Adjudicator's Decision To Apply His Own "Fair And Reasonable" Rates

United Kingdom Real Estate

Sa

Shepherd and Wedderburn 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

Autumn Budget 2025: Insights And Analysis

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

The Autumn Budget 2025: Measures To Close The Tax Gap

United Kingdom Tax

M

Macfarlanes LLP

UK Autumn Budget 2025: Tax Update

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

The Autumn Budget 2025: Business Tax Perspective

United Kingdom Tax

M

Macfarlanes LLP

Standardisation In Rail: Unlocking IP Revenue Streams For Manufacturers?

United Kingdom IP

MC

Marks & Clerk

UK Budget 2025: Key Tax Changes And What You Need To Know

United Kingdom Tax

AG

Addleshaw Goddard

UK Autumn Budget 2025: Tax Update

On 26 November 2025, Chancellor Rachel Reeves delivered her Autumn Budget, following an intense period of speculation. Although personal tax measures took centre stage...

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

The Autumn Budget 2025: Business Tax Perspective

The Budget was relatively quiet on corporate tax. That reflects the Government's Corporate Tax Roadmap (the Roadmap)...

United Kingdom Tax

M

Macfarlanes LLP

Standardisation In Rail: Unlocking IP Revenue Streams For Manufacturers?

The UK Rail minister is looking to push towards standardised rolling-stock designs. Could this reshape the industry - not just operationally, but commercially?

United Kingdom IP

MC

Marks & Clerk

UK Budget 2025: Key Tax Changes And What You Need To Know

Rachel Reeves delivered her Budget for the UK on 26 November. We run through the main points to note for businesses, individuals and growth companies.

United Kingdom Tax

AG

Addleshaw Goddard

Autumn Budget 2025—Tax Overview

United Kingdom Tax

AO

A&O Shearman

Proving Dishonesty In Accessory Liability Claims: Lessons From Transworld v FCIB

In a recent judgment, the High Court has dismissed fraud claims brought by the liquidators of Transworld Payment Solutions (TWPS) against First Curaçao International Bank (FCIB) and its owner, Mr John Deuss.

United Kingdom Litigation

M

Macfarlanes LLP

Trump Tariffs: The UK Response

Since taking office, President Trump has imposed significant tariffs on a wide range of goods imported into the US. These actions sharply reverse historic US trade policy...

Worldwide International

M

Macfarlanes LLP

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

Reflections Ahead Of The UK Autumn Budget 2025

The Government has confirmed that the next fiscal event will be held on Wednesday 26 November 2025. A weaker economic outlook is intensifying pressure on the public finances, leaving the Chancellor with unpalatable choices.

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2025: What To Expect

United Kingdom Strategy

DU

Dixcart UK

Wealth And Inheritance Tax Planning: Strategic Approaches To Preserving And Transferring Your Wealth

United Kingdom Strategy

DU

Dixcart UK

Pharos Offshore Group Ltd v Keynvor Morlift Ltd

United Kingdom Tax

FE

Fenwick Elliott LLP

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

United Kingdom Tax

HS

Halliday Styan

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

United Kingdom Tax

TS

Travers Smith LLP

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

United Kingdom Criminal

RR

Rahman Ravelli Solicitors

UK Tax Round Up

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

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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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