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.

UK Corporate Tax Residence And Permanent Establishment Risks – Prepare For Increased HMRC Scrutiny

Overseas companies that do not want to be tax resident in the UK or have a permanent establishment (PE) in the UK should take note of recent developments.

United Kingdom Tax

SH

Stephenson Harwood

VAT Update September 2026

This September 2026 VAT update from RPC examines HMRC's latest guidance on education VAT exemptions, VAT group refund procedures, and fund management services, while analyzing three significant tribunal decisions involving VAT fraud knowledge attribution, input tax recovery on luxury vehicles, and the VAT treatment of outsourced payroll arrangements.

United Kingdom Tax

RPC

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

United Kingdom Real Estate

GT

Greenberg Traurig, LLP

The Pensions Brief: August 2026

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

Supply Chain Market Update: Rates Hold High As Trucking And Air Stay Tight While Ocean Shows Early Signs Of Stabilizing

United Kingdom Transport

A

AlixPartners

New Subscription Rules Are Coming: Is Your Business Ready?

United Kingdom Commercial

DS

DMH Stallard

October 2026 Harassment Reforms: Why Employers Need To Move From Compliance To Evidence

United Kingdom Employment

TLT

UK Subscription Contract Rules Now Start In January 2027

United Kingdom Consumer

LP

Logan & Partners

Renters’ Rights Act Update: Key Developments For Landlords

Global Real Estate

BW

Bates Wells

Infrastructure And Energy Spotlight – Spring / Summer 2026

This comprehensive infrastructure and energy spotlight examines the UK government's legislative agenda through the King's Speech, analyzing measures affecting renewable energy...

United Kingdom Energy

TS

Travers Smith LLP

Acquiring An Equestrian Property: Key Considerations

For many horse owners, managing their own yard is a long-held ambition. Equestrian property, however, combines the complexity of a residential purchase with rural land law, planning regulation, specialist finance...

United Kingdom Real Estate

WL

Withers LLP

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

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

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

Global 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

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

The High Court made the first compulsory winding up order under section 85 of the Finance Act 2022, which enables a promoter of a tax avoidance scheme...

United Kingdom Insolvency

GC

Gatehouse Chambers

Before then, businesses in the private sector were able to engage contractors using personal services companies (or other intermediaries) without having to give too much thought to the contractor's...

United Kingdom Tax

LS

Lewis Silkin

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

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

In TSI Instruments Ltd v HMRC [2025] UKFTT 1278 (TC), the First-tier Tax Tribunal held that a deduction for import VAT as input tax was not available where a company...

United Kingdom Tax

AG

Addleshaw Goddard

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.

Global 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

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

Global International

M

Macfarlanes LLP

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

Global Strategy

DU

Dixcart UK

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Gowling WLG

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Deloitte

Case Study: Adare (Video Content)

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TMF Group BV

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