Worldwide: Capital Gains 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.

Deutsche Bank Pays 29 Million Euros For Cum-Ex Involvement

Niall Hearty of Rahman Ravelli details the bank’s partial settlement of its role in the share trading tax scandal.

United Kingdom Criminal

RR

Rahman Ravelli Solicitors

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

Dixcart Isle Of Man Foundation Services

This is a brief guide to the services provided by Dixcart Management (IOM) Ltd regarding the formation and administration of Foundations.

Worldwide Commercial

DG

Dixcart Group Limited

Understanding Progressive Taxation In The UK: Salary, Dividends And Pensions

It is often said that those with the broadest shoulders should bear the heaviest loads. This principle is clearly reflected in the UK tax system, where individuals with a greater ability to pay, contribute a larger share of the overall tax burden.

DU

Dixcart UK

UK Year-End Tax Planning Strategies For 5 April 2026

Worldwide Commercial

DU

Dixcart UK

The Spring Statement Was Delivered To The UK Parliament Yesterday (3 March 2026) By The Chancellor Of The Exchequer, Rachel Reeves.

United Kingdom Tax

M

Macfarlanes LLP

Ideas Of Exchange: Tightened Anti-avoidance Tests On Share-for-share Exchanges

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

Upper Tribunal Clarifies Application Of Mixed Member Rules In Boston Consulting Group

United Kingdom Tax

M

Macfarlanes LLP

Isle Of Man Trusts: A Stable Legacy For South Africans

Isle of Man Wealth Mgt

TS

The Sovereign Group

The Autumn Budget 2025: Key Changes To IHT And CGT

United Kingdom Tax

WS

Wrigleys Solicitors

Are Employee Ownership Trusts Still Worth Considering As An Exit Strategy After The Budget?

United Kingdom Employment

Sa

Shepherd and Wedderburn LLP

Why Jurisdiction Matters: The Isle Of Man For High-Net-Worth Individuals And Family Office

Worldwide Commercial

DG

Dixcart Group Limited

Fundamental Changes To The United Kingdom's Taxation Of Carried Interest Regime

United Kingdom Tax

MB

Mayer Brown

Share Buyback Qualified For Capital Treatment Where Undertaken For Genuine Trade Benefit

United Kingdom Tax

PR

Proskauer Rose LLP

Al And Service Clauses Considerations For Commercial Dispute Lawyers (Video)

United Kingdom Litigation

GC

Gatehouse Chambers

Protecting Innovation From Hackers Explained (Video)

United Kingdom Technology

MC

Marks & Clerk

Webinar: Global Talent, UK Growth: How Visa Pathways Can Drive Business Expansion

United Kingdom Immigration

DL

Duncan Lewis & Co Solicitors

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

United Kingdom Commercial

AC

Ankura Consulting Group LLC

The European Commission's Digital Package: What It Means For Cybersecurity Compliance

European Union Technology

N

NAVEX

HMRC Issue One To Many Letters Prompting Inheritance Tax (IHT) Compliance

Cryptoassets must be reported as property for IHT purposes and HMRC has begun issuing One to Many (OTM) letters to agents who have submitted Inheritance Tax...

United Kingdom Technology

AG

Addleshaw Goddard

Offsetting Your Tax Liability By Gifting Assets To The Nation

The Cultural Gifts scheme and Acceptance in Lieu Annual Report for the year ended 31 March 2025 (the 'Report') has recently been published by Arts Council England.

United Kingdom Tax

HL

Hunters

A Guide To The Taxation Of Share Plans In The UK

Share plans are a powerful mechanism for companies to recruit, retain and motivate talent. By taking a stake in the business they work for, employees can align their interests with the company's long-term goals.

United Kingdom Tax

TS

Travers Smith LLP

When To Use An Isle Of Man Foundation (3 Of 3)

People often say that a Foundation is the civil law alternative to a Trust; but what does this mean? What does a Foundation offer your clients that a Trust cannot?

Worldwide Commercial

DG

Dixcart Group Limited

Recognising The Difference Between Grazing Licences And Tenancies

United Kingdom Real Estate

BL

Buckles Law

Tax Squeeze On EOTs: They Are Still A Smart Exit Strategy For Founders

United Kingdom Tax

HL

Hunters

Granting UK Company Share Options To US Employees: Traps To Avoid

United Kingdom Tax

LS

Lewis Silkin

Where Do Funds Live And Why Does It Matter?

Jersey Commercial

JF

Jersey Finance Limited

Employee Ownership Trusts (EOTs) After Labour's CGT Cut: Legal Insight Into What Advisers Need To Know

United Kingdom Tax

HL

Hunters

Tokenisation And The V-Bucks Generation Transition

JF

Jersey Finance Limited

Private Rentals' UK Tax Squeeze – Suggested Actions

United Kingdom Tax

HL

Hunters

Navigating Global Incentive Plans

United Kingdom Tax

TS

Travers Smith LLP

EMI Options – How To Get Them Right

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Relocation, Relocation, Relocation…

United Kingdom Tax

GGI Global Alliance

Private Rentals' UK Tax Squeeze – Suggested Actions

The UK Budget's rise in property income tax, combined with the continued freeze on income tax thresholds, will significantly tighten margins for landlords...

United Kingdom Tax

HL

Hunters

Navigating Global Incentive Plans

Rolling out a global share plan requires significant investment of time, internal coordination and collaboration with external advisors and administrators.

United Kingdom Tax

TS

Travers Smith LLP

EMI Options – How To Get Them Right

Enterprise Management Incentive (EMI) plans are an excellent mechanism for employers and employees – when used correctly.

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Relocation, Relocation, Relocation…

The 2024 Autumn Budget in the UK introduced an immediate rise in capital gains tax (CGT) and changes to the taxation of international individuals, most of which took effect on 06 April 2025.

United Kingdom Tax

GGI Global Alliance

The Benefits Of EMI Share Option Plans And Why More Companies Should Take Advantage Of Them

United Kingdom Commercial

Sa

Shepherd and Wedderburn LLP

Autumn UK Budget 2025: Insights And Analysis

Against a backdrop of elusive economic growth, increasing public debt and stubbornly high inflation, and alongside the Government's manifesto pledge not to increase National Insurance...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Inheritance Tax: Gifting Smarter

The Times reported today that in 2022-23 14,030 lifetime gifts were liable to Inheritance Tax (IHT) on the death of the donor.

United Kingdom Tax

HL

Hunters

2025 Autumn Budget

The Chancellor of the Exchequer Rachel Reeves presented her Autumn Budget to Parliament on Wednesday 26 November 2025, some key tax changes are...

United Kingdom Tax

N

Nazali

Autumn Budget 2025

This was a Budget that was heavily trailed (to the extent that the contents were inadvertently published by the Office for Budget Responsibility (OBR) in advance of the Chancellor delivering her speech)...

United Kingdom Tax

M

Macfarlanes LLP

2025 Autumn Budget: What Could It Mean For You?

United Kingdom Tax

RB

Rothera Bray

The Autumn Budget 2025 - Employment Tax Perspective

United Kingdom Tax

M

Macfarlanes LLP

Budget 2025 Reveals Significant Expansions To EMI – Can You Now Qualify?

United Kingdom Tax

LS

Lewis Silkin

UK Budget 2025: Key Tax Changes And What You Need To Know

United Kingdom Tax

AG

Addleshaw Goddard

Corporate Tax Changes In The Budget: What Businesses Need To Know

United Kingdom Tax

BP

Burness Paull

The Autumn Budget 2025: Private Client Perspective

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2025—Tax Overview

United Kingdom Tax

AO

A&O Shearman

Autumn Budget 2025

United Kingdom Tax

TS

Travers Smith LLP

Choosing The Right Jurisdiction For A Holding Company: Why The Isle Of Man Remains Top Of The Shortlist

Isle of Man Tax

DG

Dixcart Group Limited

Conclusion And Next Steps

United Kingdom Strategy

BJ

Browne Jacobson

2025 Autumn Budget Predictions

United Kingdom Strategy

BJ

Browne Jacobson

General Tax Rise Predictions

United Kingdom Tax

BJ

Browne Jacobson

EMI Share Option Schemes – VC And Founder's Insights

United Kingdom Employment

HL

Hunters

Protecting Vulnerable Beneficiaries

United Kingdom Finance

HL

Hunters

FIG Regime: The UK's Tax Regime For New Residents

United Kingdom Tax

M

Macfarlanes LLP

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Latest Videos

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Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

What Is An Isle Of Man 2006 Act Company?

DG

Dixcart Group Limited

Webinar – Catch You If They Can: Proposed Changes To UK Capital Gains Tax (Video)

TS

The Sovereign Group

Sales To Employee Ownership Trusts (Video)

BK

Berg Kaprow Lewis

Creating And Updating Your Will (Video)

RS

Russell-Cooke Solicitors

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