United Kingdom: Tax Authorities

The UK government has published draft legislation for a new Securities Transfer Tax (STT) set to replace stamp duty and SDRT in 2027, marking a significant modernisation of the UK's share taxation regime. While the main 0.5% rate remains unchanged, the reform introduces a single, digitally-administered framework that promises to simplify compliance and accelerate share registration processes. This comprehensive analysis examines ten critical aspects of the proposed legislation, from timing accommodations fo

The UK government has published draft legislation for a new Securities Transfer Tax (STT), which is expected to replace the existing stamp duty and stamp duty reserve tax (SDRT) regimes for transfers of securities.

The Government has published draft legislation introducing a new Securities Transfer Tax (STT) – a single, mandatory tax on the transfer of securities that will replace both stamp duty...

Following the Court of Appeal's decision in The Commissioners for HMRC v Colchester Institute Corporation [2026] EWCA Civ 363, the VAT treatment of public funding paid to the further and higher education sector...

The guidance confirms that a “tax adviser” includes any organisation or individual who, in the course of a business, assists another person with their tax affairs and interacts with HMRC.

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HMRC published Employment Related Securities (ERS) Bulletin 59. In addition to confirming that PISCES will not be a recognised stock exchange...

The Private Intermittent Securities and Capital Exchange System (PISCES) is a new type of stock market that will allow for secondary trading of private company shares.

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.