United Kingdom: Tax Treaties

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Article
The New UK Securities Transfer Tax: 10 Key Points
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
United Kingdom Tax
MB
Mayer Brown
Article
Family Limited Partnerships: Succession Planning For US Families In The UK
Changes to UK inheritance tax rules from April 2025 have diminished the appeal of traditional trust planning for non-UK families relocating to Britain. While Americans benefit from favorable US-UK estate tax treaty provisions, family limited partnerships emerge as an increasingly attractive alternative structure, particularly for American families navigating cross-border wealth transfer challenges.
United Kingdom Tax
WL
Withers LLP
Article
European Commission's Tax Simplification Package And The Future Of The Unshell Substance Tests
The European Commission has adopted a tax simplification package that abolishes withholding taxes on cross-border payments and modernises key direct tax directives. For private capital managers, the most significant development may be the formal withdrawal of the controversial Unshell Directive, though substance requirements remain on the regulatory agenda in a different form.
United Kingdom Tax
M
Macfarlanes LLP
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