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.

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

Legislation Day Announcements

21 July 2025 was "Legislation Day" (or "L-Day"), when the Government published draft clauses (covering pre-announced changes) for Finance Bill 2026 for technical consultation...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

What You May Have Missed On Legislation Day: HMRC's Transformation Roadmap

With public attention focused on the suite of draft provisions, explanatory notes and supporting documents published on 21 July 2025 for inclusion in the Finance Bill 2025-2026...

United Kingdom Tax

M

Macfarlanes LLP

New UK Carried Interest Tax Regime: Draft Rules Published

United Kingdom Tax

TS

Travers Smith LLP

Inheritance Tax On Pensions: Further Clarifications Following Technical Consultation

United Kingdom Tax

HL

Hunters

Legislation Day – Points To Note For Private Clients

United Kingdom Tax

M

Macfarlanes LLP

Beard v HMRC: Capital Dividends. A Triumph Of Form Over Substance?

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Purpose Re-visited: The UT's Decision In Osmond And Allen v HMRC

United Kingdom Tax

M

Macfarlanes LLP

Inheritance Tax On Pension Death Benefits – Revised Proposals

United Kingdom Tax

MB

Mayer Brown

Travers Smith's Alternative Insights: The Impact Of UK Tax Policy

United Kingdom Tax

TS

Travers Smith LLP

Mansion House Speech 2025 And Leeds Reforms

United Kingdom Tax

M

Macfarlanes LLP

The Trials And Tribulations Of Interest Withholding Tax

United Kingdom Tax

M

Macfarlanes LLP

Current European Trends In Private Equity Management Equity Plans (MEPs)

United Kingdom Tax

AM

Alvarez & Marsal

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

United Kingdom Litigation

KL

Herbert Smith Freehills Kramer LLP

The Long-awaited Draft Framework For The UK Regulatory Regime For Cryptoassets Has Arrived

United Kingdom Finance

AG

Addleshaw Goddard

Proposed Changes To ILR: What UK Businesses Need To Know

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

EVisas Soon To Replace Visa Stickers For Certain UK Visa Routes

United Kingdom Immigration

LS

Lewis Silkin

Temu's Back On Top... But For How Long? 2025's Retail Growth Story

Worldwide Commercial

A

AlixPartners

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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

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

The latest round of negotiations on the development of the UN Global Plastic Treaty will commence in Geneva, Switzerland, in August, aiming to deliver the first legally binding treaty tackling plastic pollution...

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

The U.S.-UK Trade Agreement Explained: Highlights And Implications

United Kingdom Strategy

DU

Dixcart UK

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Inheritance Tax

Vulnerable Individuals: How Can Trusts Support Them

Trusts are a very useful and often vital mechanism for vulnerable individuals because it allows funds to be held by persons (known as the ‘trustees') for the benefit of the vulnerable individual.

United Kingdom Commercial

HL

Hunters

Leaving A Legacy: How To Leave Money To Charity In Your Will And The Impact On Inheritance Tax

Making a Will is one of the most important steps you can take to protect your loved ones and ensure your wishes are followed after you pass away.

United Kingdom Family

PB

Parker Bullen

Inheritance Tax On Pensions: Further Clarifications Following Technical Consultation

A recent poll on pensions by AJ Bell suggested that charging inheritance tax on pensions was the Labour government's most unpopular change so far...

United Kingdom Tax

HL

Hunters

Legislation Day – Points To Note For Private Clients

United Kingdom Tax

M

Macfarlanes LLP

Inheritance Tax On Pension Death Benefits – Revised Proposals

United Kingdom Tax

MB

Mayer Brown

Is Your Portuguese NHR Coming To An End? Have You Considered Cyprus?

United Kingdom Commercial

DG

Dixcart Group Limited

UK Non-Dom Inheritance Tax U-Turn: What High-Net-Worth UK Residents Need To Know Now

United Kingdom Tax

HL

Hunters

Staying Behind But Planning Ahead: Tax Efficient Planning When Non-Doms Leave The UK But Their Children Remain

United Kingdom Tax

WL

Withers LLP

Happy New Job And Happy New Tax Year?

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

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Income Tax

Legislation Day Announcements

21 July 2025 was "Legislation Day" (or "L-Day"), when the Government published draft clauses (covering pre-announced changes) for Finance Bill 2026 for technical consultation...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

New UK Carried Interest Tax Regime: Draft Rules Published

On Monday, the government published the much anticipated first draft of the legislation implementing the UK's new carried interest tax regime which is coming into force from 6 April next year.

United Kingdom Tax

TS

Travers Smith LLP

Inheritance Tax On Pensions: Further Clarifications Following Technical Consultation

A recent poll on pensions by AJ Bell suggested that charging inheritance tax on pensions was the Labour government's most unpopular change so far...

United Kingdom Tax

HL

Hunters

Legislation Day – Points To Note For Private Clients

United Kingdom Tax

M

Macfarlanes LLP

Beard v HMRC: Capital Dividends. A Triumph Of Form Over Substance?

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Purpose Re-visited: The UT's Decision In Osmond And Allen v HMRC

United Kingdom Tax

M

Macfarlanes LLP

Is Your Portuguese NHR Coming To An End? Have You Considered Cyprus?

United Kingdom Commercial

DG

Dixcart Group Limited

Travers Smith's Alternative Insights: The Impact Of UK Tax Policy

United Kingdom Tax

TS

Travers Smith LLP

The Trials And Tribulations Of Interest Withholding Tax

United Kingdom Tax

M

Macfarlanes LLP

See more

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

Pillar 2: A Family Office View (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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