United Kingdom: 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.

Private Client Partners Comment On Potential Inheritance Tax Changes

Recent media reports have suggested the government is considering capping lifetime gifts as part of the Autumn Budget. The move is being discussed as a way to increase inheritance tax (IHT)...

United Kingdom Tax

SW

Spencer West

How To Avoid The Tax Traps When Gifting Money To Children

Intergenerational gifting is arguably at an all-time high and while gifting is, in some circumstances, a sensible step to take, wealth should be released in a tax efficient manner, bearing in mind individual circumstances.

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Across The Pond, Into The Deep - US Persons And The Lure Of Offshore Opportunities

There have been major changes in the UK tax regime from 6 April 2025, and one group of individuals who are affected by these rule changes are US citizens, with the new regime presenting fresh opportunities for US individuals moving to the UK for various economic or personal reasons.

United Kingdom Tax

M

Macfarlanes LLP

Caroline Foulger Outlines The Growing IHT Burden For Average Families In The FT Adviser

Caroline Foulger, Partner in our Private Client department, highlights that while the introduction of the transferable nil rate band in 2007 and the residence nil rate band in 2017...

United Kingdom Tax

HL

Hunters

Family Investment Companies: A Solution For Long-term Wealth Preservation

United Kingdom Tax

WL

Withers LLP

Planning Or Preying? Inheritance Tax, Lifetime Gifts, And The Rise Of Elder Financial Abuse

United Kingdom Tax

HL

Hunters

Passing It On: Planning In Anticipation Of A Gift Tax

United Kingdom Tax

WL

Withers LLP

The One Big Beautiful Bill Act And Tax-exempt Organizations

United Kingdom Tax

WL

Withers LLP

Business Asset Disposal Relief: The Importance Of Checking Your Facts

United Kingdom Tax

AG

Addleshaw Goddard

President Trump And Making Your Inheritance Tax Planning Great Again!

United Kingdom Tax

BP

Burness Paull

Family Limited Partnerships: A Strategic Alternative To Trusts

United Kingdom Tax

WL

Withers LLP

HMRC To Have Access To Crypto-Transaction Data From 2026: What UK Taxpayers Need To Know

United Kingdom Tax

DU

Dixcart UK

FATCA/CRS: New HMRC Registration Requirement For UK Investment Managers

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

Carried Away? UK Tax Treatment Of Carried Interest Clarified

United Kingdom Tax

WL

Withers LLP

The NHS And AI Scribes

United Kingdom Privacy

SW

Spencer West

Unlocking The Future Of Solar Energy In The UK (Podcast)

United Kingdom Energy

GW

Gowling WLG

Corporate Finance Soundbite: Mergerspresso - Episode 15: Moving On Up… (Podcast)

United Kingdom Finance

AG

Addleshaw Goddard

HR Briefing - July 2025

United Kingdom Employment

M

Macfarlanes LLP

In Conversation With Kevin Nash: The LCIA And The Future Of Institutional Arbitration (Podcast)

United Kingdom Litigation

KL

Herbert Smith Freehills Kramer LLP

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Related Country Guides

Highlighted Content

Guernsey Companies: A Brief Guide

United Kingdom Tax

V

Verfides

FOTRA Securities – A Valuable Estate Planning Tool For Non-UK Residents

United Kingdom Tax

V

Verfides

Divorce/Separation And Capital Gains Tax – An Update

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – Multiple Dwellings Relief (MDR)

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – The Basics

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – Freeports

United Kingdom Tax

V

Verfides

Offshore Structures, Inheritance Tax, And The "Sting In The Tail"

United Kingdom Tax

V

Verfides

Growth Plan 2022 Or "Mini Budget" – Tax Measures

United Kingdom Tax

V

Verfides

Tax Treaties

HMRC To Have Access To Crypto-Transaction Data From 2026: What UK Taxpayers Need To Know

From January 2026, UK taxpayers who use crypto-assets will face new reporting obligations under regulations aligned with the OECD's Crypto-Asset Reporting Framework (CARF).

United Kingdom Tax

DU

Dixcart UK

The UK Statutory Residence Test (SRT) - What You Need To Know

There are many reasons why individuals may decide to move to, or leave the UK tax year. Whilst complex, the SRT is designed to provide taxpayers with objective clarity on how they will be assessed by HMRC.

United Kingdom Tax

AM

Alvarez & Marsal

Haworth v HMRC: There's No Place Like POEM

In Haworth v HMRC [2025] EWCA Civ 822, the Court of Appeal (the Court) has delivered its decision in a tax dispute that began over two decades ago, involving a widely marketed tax scheme at the time...

United Kingdom Tax

M

Macfarlanes LLP

Plastics: Next Steps For The UN Global Plastics Treaty And Key UK And EU Regulatory Developments

United Kingdom Tax

AG

Addleshaw Goddard

Mandatory Payrolling Of Benefits In Kind Delayed To April 2027

DU

Dixcart UK

Definition Of A Family Investment Company (FIC)

Worldwide Strategy

DU

Dixcart UK

The Benefits Of An Employee Ownership Trust (EOT)

United Kingdom Strategy

DU

Dixcart UK

The FASTER Directive—where Are We Now?

European Union Tax

AO

A&O Shearman

From Crackdown To Calibration: The UK's Evolving Carried Interest Regime

United Kingdom Tax

AG

Akin Gump Strauss Hauer & Feld LLP

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Inheritance Tax

Caroline Foulger Examines The 2027 IHT Changes And Why Families Must Act Early In WealthBriefing

Caroline Foulger, Partner in our Private Client department, outlines the significant changes to UK Inheritance Tax (IHT) coming into effect from April 2027.

United Kingdom Family

HL

Hunters

Private Client Partners Comment On Potential Inheritance Tax Changes

Recent media reports have suggested the government is considering capping lifetime gifts as part of the Autumn Budget. The move is being discussed as a way to increase inheritance tax (IHT)...

United Kingdom Tax

SW

Spencer West

How To Avoid The Tax Traps When Gifting Money To Children

Intergenerational gifting is arguably at an all-time high and while gifting is, in some circumstances, a sensible step to take, wealth should be released in a tax efficient manner, bearing in mind individual circumstances.

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Caroline Foulger Examines The 2027 IHT Changes: Why Families Must Act Early In The WealthBriefing

United Kingdom Family

HL

Hunters

Caroline Foulger Outlines The Growing IHT Burden For Average Families In The FT Adviser

United Kingdom Tax

HL

Hunters

Family Investment Companies: A Solution For Long-term Wealth Preservation

United Kingdom Tax

WL

Withers LLP

Planning Or Preying? Inheritance Tax, Lifetime Gifts, And The Rise Of Elder Financial Abuse

United Kingdom Tax

HL

Hunters

Passing It On: Planning In Anticipation Of A Gift Tax

United Kingdom Tax

WL

Withers LLP

Costs In Executor Disputes: Recent Judicial Insights And Principles

United Kingdom Family

BJ

Browne Jacobson

See more

Income Tax

The New Carried Interest Regime: What It Means For Real Estate-based Strategies

The government has recently published the first draft of the legislation implementing the UK's new carried interest regime, under which, from 6 April 2026, all carried interest will be taxed as trading income...

United Kingdom Real Estate

TS

Travers Smith LLP

Family Investment Companies: A Solution For Long-term Wealth Preservation

A Family Investment Company ('FIC') is a bespoke structure which can be used as an investment vehicle for long term tax deferral and inheritance tax ('IHT') planning...

United Kingdom Tax

WL

Withers LLP

From Shelter To Liability: How Pension Changes Are Going To Reshape Estate Planning

The initial proposals were that the responsibility for reporting the value of a pension pot to HMRC, and paying any IHT arising, would fall on pension scheme administrators (PSAs).

United Kingdom Family

HL

Hunters

Business Asset Disposal Relief: The Importance Of Checking Your Facts

United Kingdom Tax

AG

Addleshaw Goddard

Family Limited Partnerships: A Strategic Alternative To Trusts

United Kingdom Tax

WL

Withers LLP

Legislation Day - Charities Update

United Kingdom Commercial

M

Macfarlanes LLP

HMRC To Have Access To Crypto-Transaction Data From 2026: What UK Taxpayers Need To Know

United Kingdom Tax

DU

Dixcart UK

Carried Away? UK Tax Treatment Of Carried Interest Clarified

United Kingdom Tax

WL

Withers LLP

HMRC Publishes Draft Legislation For New UK Carried Interest Tax Regime

United Kingdom Tax

KM

Katten Muchin Rosenman LLP

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Transfer Pricing

Proposed Reform Of The UK Investment Manager Exemption (IME)

On 28 April 2025, the UK government began a consultation on new draft legislation and HMRC guidance...

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

Transfer Pricing: The Government's Latest Compliance Proposals

On 28 April the Government made an important set of transfer pricing policy announcements...

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

Welcome to April's edition of our UK Tax Round Up. While this month has been quiet on the case law front, there have been a number of HMRC announcements and updates to prior published...

United Kingdom Tax

PR

Proskauer Rose LLP

Tariffs And Tax – A Different Perspective

United Kingdom Tax

M

Macfarlanes LLP

Permanent Establishment And The Investment Management Exemption: Proposed Reforms

United Kingdom Tax

M

Macfarlanes LLP

UK Transfer Pricing: What To Look Out For In 2025

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2024: Corporate And Related Tax Implications

United Kingdom Tax

SW

Spencer West

Autumn Budget 2024 - International

United Kingdom Tax

TS

Travers Smith LLP

The UK Government's Autumn Budget 2024

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

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Latest Videos

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UK Autumn Budget 2024 - Key Points And What It Means For You (Video)

WL

Withers LLP

2024 Autumn Budget Predictions - Louise Jenkins (Video)

AM

Alvarez & Marsal

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

Transfer Of Assets Abroad (Video)

TS

Travers Smith LLP

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