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.

Customs And Excise Quarterly Update – August 2026

Vaping duty stamps are highly secure labels indicating that the vaping product is legal. They must be rectangular, meet specific dimension requirements and be made from bespoke secure paper

United Kingdom International

RPC

Branching Out: What The Barclays Case Means For UK VAT Grouping

The UK's VAT grouping rules allow corporate entities to register as a single taxable person, offering significant administrative and tax benefits. But what happens when an overseas company with a UK branch seeks to join a VAT group, and can tax authorities refuse such applications to protect revenue?

United Kingdom Tax

M

Macfarlanes LLP

Key Legal Considerations For Investing In UK Commercial Real Estate

The UK commercial real estate market presents significant opportunities for overseas investors, but successful acquisitions require careful navigation of legal structures, tax implications...

United Kingdom Real Estate

GT

Greenberg Traurig, LLP

The Pensions Brief: August 2026

The UK government has finalised inheritance tax information-sharing requirements for pension schemes, updated its pensions reform roadmap with key implementation dates through 2030...

United Kingdom Tax

MB

Mayer Brown

Pensions Planner - Autumn 2026

United Kingdom Employment

KL

Herbert Smith Freehills Kramer LLP

Employer Recovery Of VAT On Pension Scheme Costs: Updated HMRC Policy

United Kingdom Tax

MB

Mayer Brown

HMRC Provides Detail Of New Policy On Input Tax Recovery For DB Pension Schemes

United Kingdom Tax

TS

Travers Smith LLP

Navigating Cross-border Art Transactions: Legal And Tax Insights For Collectors

United Kingdom IP

WL

Withers LLP

What's Happening In Pensions - Issue 123

United Kingdom Employment

TS

Travers Smith LLP

Unfixed Establishments: Barclays Services Corporation, Fixed Establishments, And VAT Grouping

United Kingdom Tax

TS

Travers Smith LLP

VAT Treatment Of Certain Public Funds Received By Further Education Institutions

United Kingdom Tax

WL

Withers LLP

Watch Out – HMRC Is About!

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

Infrastructure And Energy Spotlight – Spring / Summer 2026

United Kingdom Energy

TS

Travers Smith LLP

Acquiring An Equestrian Property: Key Considerations

United Kingdom Real Estate

WL

Withers LLP

Pharma M&A Is Back - H1 2026 Update

United Kingdom Healthcare

KL

Herbert Smith Freehills Kramer LLP

Covert Recordings In Family Proceedings: What Does The Law Say? (20 August 2026)

United Kingdom Family

DL

Duncan Lewis & Co Solicitors

Targeted Support And The Advice Gap: What The New Regime Means For Pensions And Investment Firms

United Kingdom Consumer

FL

Freeths LLP

Inside Lloyd’s: Navigating Its Structure, Regulation And M&A Dynamics (Podcast)

United Kingdom Commercial

SA

Skadden Arps Slate Meagher & Flom

The UK ICO’s New Statutory Duty To Produce An AI Code Of Practice: What It Means For Businesses That Use AI

United Kingdom Privacy

AP

Arnold & Porter

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

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

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

HL

Hogan Lovells Cadwalader

How To Prepare A UK SME Business For Sale In 2026

Exiting a SME business involves a structured preparation phase, followed by detailed legal and financial due diligence through to completion of the transaction.

United Kingdom Commercial

BL

Barnes Law

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

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

HMRC has become increasingly assertive in seeking to apply income tax charges to returns that LLP members have viewed as capital or non-taxable in nature.

United Kingdom Tax

TS

Travers Smith LLP

In HMRC v Hotel La Tour Ltd [2025] UKSC 46, the UK Supreme Court considered whether a holding company was entitled to recover input Value Added Tax on professional fees incurred in connection with the sale of its shares in a subsidiary.

United Kingdom Tax

HL

Hogan Lovells Cadwalader

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

United Kingdom Tax

PR

Proskauer Rose LLP

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

In Clegg Food Projects Limited v Prestige Car Direct Properties Limited the claimant ("Clegg") applied for summary judgment to enforce an adjudication decision in the Technology and Construction Court...

United Kingdom Real Estate

Sa

Shepherd and Wedderburn LLP

Autumn Budget 2025: Key Highlights And What They Mean For You

On Wednesday 26 November, Chancellor Rachel Reeves delivered her second Autumn Budget focusing on raising revenue through tax freezes and targeted levies, whilst increasing welfare support and minimum wage to address the cost-of-living pressures.

Worldwide Strategy

DU

Dixcart UK

Autumn UK Budget 2025: Insights And Analysis

Against a backdrop of elusive economic growth, increasing public debt and stubbornly high inflation, and alongside the Government's manifesto pledge not to increase National Insurance...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Autumn Budget 2025: Insights And Analysis

Following months of speculation, the Chancellor of the Exchequer, Rachel Reeves, yesterday delivered her second Autumn Budget...

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

Autumn Budget 2025—Tax Overview

United Kingdom Tax

AO

A&O Shearman

Autumn Budget 2025

United Kingdom Tax

TS

Travers Smith LLP

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

United Kingdom Tax

WL

Withers LLP

Autumn Budget 2025 – What's The Tax Impact On The Real Estate Sector?

United Kingdom Real Estate

BC

Bryan Cave Leighton Paisner

The VAT Basics: A Simple Guide For Small Businesses

United Kingdom Tax

HS

Halliday Styan

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

United Kingdom Litigation

M

Macfarlanes LLP

Trump Tariffs: The UK Response

Worldwide International

M

Macfarlanes LLP

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

Worldwide Strategy

DU

Dixcart UK

Reflections Ahead Of The UK Autumn Budget 2025

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2025: What To Expect

United Kingdom Strategy

DU

Dixcart UK

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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

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Deloitte

Case Study: Adare (Video Content)

TG

TMF Group BV

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