United Kingdom: Withholding Tax

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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.

The UK’s New Corporate Re-Domiciliation Regime: What Businesses Need To Know

The UK government has launched a consultation on establishing a corporate re-domiciliation regime that would allow foreign companies to relocate their legal domicile to the UK while maintaining their corporate identity.

United Kingdom Commercial

KM

Katten Muchin Rosenman LLP

Why Non‑UK Resident Individuals With UK Assets Should Put A UK‑Only Will In Place

If you already have a Will in your country of residence covering your worldwide assets, it is understandable to assume that your affairs are fully in order.

Worldwide Commercial

DG

Dixcart Group Limited

Pause For Thought: Withholding Tax On UK Interest & Claiming Treaty Relief (Podcast)

During 2025, HMRC paused their concessionary treatment for administrative errors relating to withholding tax on cross-border interest payments.

United Kingdom Tax

TS

Travers Smith LLP

Ceasing To Be UK Tax Resident – Don’t Get It Wrong!

It is February 2026 and two people are sitting at the departure gate at Heathrow waiting for their (inevitably) delayed flight to the Bahamas. They start a conversation about why they are heading to this Caribbean island.

United Kingdom Commercial

DG

Dixcart Group Limited

UK HMRC Pauses Concession On Failures To Withhold Tax On Interest Payments

United Kingdom Tax

MB

Mayer Brown

New Year Tax Checklist For Private Capital Managers

TS

Travers Smith LLP

Withholding The Withholding Tax Concession: HMRC Pauses Concession For Errors When Withholding Tax On Interest

United Kingdom Tax

TS

Travers Smith LLP

High Court Dismisses Claim By Danish Tax Authority Seeking Recovery Of £1.4 Billion Of Dividend Withholding Tax Refund Paid Under Invalid Claims From Cum-ex Trading

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Case Study: Navigating The UK's Inheritance Tax Challenges

United Kingdom Commercial

DG

Dixcart Group Limited

Case Study: Navigating The UK's Inheritance Tax Challenges

Worldwide Commercial

DU

Dixcart UK

Assets In The UK And Inheritance Tax – Planning Opportunities Available For Certain Individuals

DG

Dixcart Group Limited

Value-Added Tax (VAT) In Portugal

Worldwide Commercial

DG

Dixcart Group Limited

Tax Investigations And Disputes Newsletter - September 2025

United Kingdom Tax

M

Macfarlanes LLP

Suitable Structures And Jurisdictions For Setting Up A Family Office

United Kingdom Family

WL

Withers LLP

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

United Kingdom Technology

A

AlixPartners

Nottingham Attacks Inquiry Begins (Video)

United Kingdom Litigation

RB

Rothera Bray

The Business Behind Sport: What Makes Sports Sponsorship (Podcast)

United Kingdom Commercial

AC

Ankura Consulting Group LLC

Hotels Unpacked - A Glimpse Into The World Of Luxury With Rocco Forte Hotels (Podcast)

United Kingdom Finance

M

Macfarlanes LLP

What Does A Typical Day Look Like For A Case Manager, When Working With CoP Clients? (Video)

United Kingdom Law Performance

AG

Anthony Gold Solicitors LLP

The Trials And Tribulations Of Interest Withholding Tax

The requirement to deduct income tax from payments of UK source yearly interest is longstanding, and from a technical perspective it is reasonably well understood by UK practitioners.

United Kingdom Tax

M

Macfarlanes LLP

The FASTER Directive—where Are We Now?

After years of negotiation and technical debate, the European Union's Faster and Safer Tax Relief of Excess...

European Union Tax

AO

A&O Shearman

2025 UK Tax Changes For Non-Doms: Do's And Don'ts

Significant changes were introduced to the UK's tax rules for non-domiciled individuals from 6 April 2025. The remittance basis for non-UK domiciled individuals has been replaced with a residency-based system.

Worldwide Commercial

DG

Dixcart Group Limited

UK–India Free Trade Agreement: Strategic Opportunities For Indian Individuals And Businesses

On 6 May 2025, the United Kingdom and India finalised a landmark Free Trade Agreement, marking a significant milestone in bilateral relations.

Worldwide Commercial

DG

Dixcart Group Limited

Killing Trusts Softly: The Australia-Canada-U.S. Trust Paradox

Worldwide Commercial

WL

Withers LLP

UK Autumn Budget 2024 – What Can We Expect?

Worldwide Commercial

DG

Dixcart Group Limited

The UK Tax Outlook - September 2024

United Kingdom Tax

M

Macfarlanes LLP

Burlington: Good News For The Secondary Debt Market

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

UK Tax Round Up - April 2024

United Kingdom Tax

PR

Proskauer Rose LLP

"Ephemeral" Payments And Beneficial Entitlement

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Minimum Global Tax On Multinational Businesses

United Kingdom Employment

DU

Dixcart UK

Mandatory Payrolling Of Benefits From April 2026

Worldwide Employment

DU

Dixcart UK

UK Tax Round Up - April 2024

Welcome to April's edition of our UK Tax Round Up.

United Kingdom Tax

PR

Proskauer Rose LLP

"Ephemeral" Payments And Beneficial Entitlement

Tax legislation, and the decisions of tax courts and tribunals, can sometimes appear to be full of surprises.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Minimum Global Tax On Multinational Businesses

As of 1 January 2024, Pillar 2 (BEPS 2.0) came into effect, as recommended by the OECD, where multinational companies are subject to a global minimum tax of 15% ...

United Kingdom Employment

DU

Dixcart UK

Mandatory Payrolling Of Benefits From April 2026

The reporting of benefits in kind (BiK) has transformed over the past few years. Gone are the days of paper based P11Ds, having been replaced by online reporting and the option of ‘payrolling' BiKs through payroll systems.

Worldwide Employment

DU

Dixcart UK

Minimum Global Tax On Multinational Businesses

DG

Dixcart Group Limited

Supreme Court Allows Danish Tax Authority To Litigate In English Courts

The Supreme Court has recently ruled that a claim brought by the Danish Customs and Tax Administration, Skatteforvaltningen (SKAT), is admissible in England...

United Kingdom Tax

M

Macfarlanes LLP

Talking. Secondaries. Part 8: Transfer Taxes

Transfer taxes are a key issue on secondary transactions. Generally, this issue can be navigated with a combination of early tax advice and contractual risk allocation between Buyer and Seller.

United Kingdom Tax

TS

Travers Smith LLP

Hargreaves Property : What Does The Latest Decision Mean For UK Withholding Tax?

In many respects, the Upper Tribunal's decision in Hargreaves Property will not have surprised tax practitioners as the decision reaffirms best practice considerations...

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Real Estate Tax Checklist - June 2023

After a (relatively) quiet start to 2023 from the perspective of tax developments relating to the real estate sector, the Spring Budget and April's Tax Administration and Maintenance...

United Kingdom Tax

TS

Travers Smith LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

UK - Luxembourg Double Tax Treaty: Ratified By Both Luxembourg And UK Particular Significance For UK Real Estate Holding Structures

United Kingdom Real Estate

NR

Norton Rose Fulbright

What British Nationals Need To Know About Investing In US Real Estate

United Kingdom Real Estate

B

Buzzacott

ATAD 3: The Unshell Directive | Where Are We Now And What Are The Next Steps?

United Kingdom Tax

NR

Norton Rose Fulbright

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

UK Taxation For Overseas Investors Thinking Of Investing In UK Real Estate

Worldwide Real Estate

DU

Dixcart UK

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Luxembourg Double Tax Treaty Signed (not Yet In Force): Particular Significance For UK Real Estate Holding Structures

United Kingdom Tax

NR

Norton Rose Fulbright

Advantages Of Jersey / Guernsey Companies As UK ‘qualifying Asset Holding Companies' (QAHCs)

United Kingdom Tax

W

Walkers

Dutch Tax Classification Of Funds For Joint Account And Abolishment Of The Dutch Reit Regime: Public Consultation Provides Guidance

United Kingdom Tax

AM

Alvarez & Marsal

Good v HMRC – What Does ‘Entitled To' Mean?

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Dutch Tax Measures 2024: Looking Ahead For Real Estate Funds

United Kingdom Tax

AM

Alvarez & Marsal

Dutch Conditional Withholding Tax On Dividends: Looking Ahead For Private Equity, Real Estate And Infrastructure Funds

United Kingdom Tax

AM

Alvarez & Marsal

Dutch Tax Entity Classification Rules: Changes Announced For Funds For Joint Account

United Kingdom Tax

AM

Alvarez & Marsal

Dutch Tax Entity Classification Rules: Looking Ahead For Real Estate Funds

United Kingdom Tax

AM

Alvarez & Marsal

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What Is An Isle Of Man 2006 Act Company?

DG

Dixcart Group Limited

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