Worldwide: Tax Treaties

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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.

What Constitutes A POEM?

In Haworth v HMRC [2025] EWCA Civ 822 (Haworth) the UK Court of Appeal (CoA) provided much needed clarity regarding the approach...

CW

Cadwalader, Wickersham & Taft LLP

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

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

United Kingdom Strategy

DU

Dixcart UK

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

United Kingdom Strategy

DU

Dixcart UK

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

United Kingdom Immigration

DU

Dixcart UK

RBC: From The Island Of Literal Interpretation To The Continental Shelf

United Kingdom Tax

AG

Addleshaw Goddard

Current Blockchain Patenting Trends Reveal A Clear Growth Phase For The Application Of Quantum Technology

United Kingdom Technology

M

Murgitroyd

FinTech Global FS Regulatory Round-up - W/e 22 August 2025

Worldwide Technology

KL

Herbert Smith Freehills Kramer LLP

Responsibility Of Shell For Legacy Oil Pollution In Nigeria

United Kingdom Environment

KL

Herbert Smith Freehills Kramer LLP

FinTech Global FS Regulatory Round-up - W/e 29 August 2025

United Kingdom Technology

KL

Herbert Smith Freehills Kramer LLP

New Water (Special Measures) Act Measures Come Into Force

United Kingdom Environment

KL

Herbert Smith Freehills Kramer LLP

A New Era For UK Inheritance Tax: What The 2025 Reforms Mean For You

From 6 April 2025, the UK will move to a new residence-based system for Inheritance Tax (IHT), marking one of the most significant shifts in the taxation of wealth in recent decades.

DU

Dixcart UK

Gifts With Reservation Of Benefit: A Common Pitfall In Inheritance Tax Planning

Gifting assets during your lifetime can be an effective estate planning tool—but it must be done carefully to avoid unexpected inheritance tax (IHT) consequences.

DU

Dixcart UK

Register Of Overseas Entities And Its Impact On Property Ownership

Most of the information given to Companies House about overseas entities, beneficial owners and managing officers, will be publicly available on the Register of Overseas Entities. This is intended to increase transparency, allowing law enforcement agencies to investigate suspicious wealth more effectively.

United Kingdom Tax

DG

Dixcart Group Limited

Non-Dom Alternatives

‘Non-domiciled' or ‘non-dom' refers to a historic British tax regime that permitted UK tax residents to benefit from not paying tax on their foreign income and gains...

E

Eptalex Law Firm LLP

Short-Term Business Visitors – Are You Ready To Submit Your Appendix 4 Report?

United Kingdom Tax

M

Macfarlanes LLP

Understanding The UK's New Foreign Income And Gains Rules

DG

Dixcart Group Limited

UK Tax Round Up - February 2025

United Kingdom Tax

PR

Proskauer Rose LLP

New Service For Disclosing Errors In Claims For R&D Tax Relief

United Kingdom Tax

DU

Dixcart UK

Are You A UK Non Domiciled Person? You Must Relocate To Cyprus!

European Union Tax

CA

CYAUSE Audit Services Ltd

Lucy Byrne Examines The First Post-Budget HMRC Non-dom Taxation Subgroup Meeting In ThoughtLeaders4 Private Client Magazine

United Kingdom Tax

HL

Hunters

Understanding Tax Relief On Surgery Costs For Self-Employed Business Owners

DU

Dixcart UK

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

United Kingdom Tax

DG

Dixcart Group Limited

Key Benefits And Uses Of An Isle Of Man Trust

Isle of Man Tax

DG

Dixcart Group Limited

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

Worldwide Immigration

DU

Dixcart UK

Understanding Tax Relief On Surgery Costs For Self-Employed Business Owners

A client who is a social media influencer has incurred significant costs for both back and cosmetic surgeries.

DU

Dixcart UK

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

The article discusses the UK government's new tax rules for non-domiciled individuals, replacing the remittance basis with a residence-based system. It explores the implications for non-doms, including tax on foreign income, inheritance, and potential relocation strategies.

United Kingdom Tax

DG

Dixcart Group Limited

Key Benefits And Uses Of An Isle Of Man Trust

The Isle of Man, a well-regulated jurisdiction with a long history of providing financial services, offers Trusts that are highly regarded for their flexibility, confidentiality, and robust legal framework.

Isle of Man Tax

DG

Dixcart Group Limited

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

The UK's new tax regime for non-domiciled individuals replaces the remittance basis with residence-based taxation from April 2025, significantly increasing tax liabilities on global income and inheritance.

Worldwide Immigration

DU

Dixcart UK

The UK Autumn Budget 2024: Key Tax Changes And Implications For Non-Doms

Worldwide Immigration

DG

Dixcart Group Limited

Autumn Budget – What Might Be Instore?

With Chancellor Rachel Reeves's first Budget scheduled for Wednesday 30th October 2024, we have set out below, our thoughts on some of the rumoured tax rises required to address the nation's £20 billion deficit.

DU

Dixcart UK

UK Tax Round Up

The July UK Tax Round Up discusses a government consultation on carried interest tax changes, various judicial decisions on carried interest tax regime rules, non-deductibility of certain expenses, LLP income classifications, and the application of UK-US double tax treaty residence rules.

United Kingdom Tax

PR

Proskauer Rose LLP

Navigating The Non-Dom Landscape With Dixcart Group

Dixcart offers specialized services for non-domiciled individuals relocating from the UK, providing comprehensive tax, legal, and professional planning support. Their global network ensures seamless transitions, from pre-move planning to settling in new countries, optimizing tax benefits and ensuring compliance.

United Kingdom Immigration

DU

Dixcart UK

Burlington: Good News For The Secondary Debt Market

In HMRC v Burlington Loan Management DAC, the Upper Tribunal upheld that the anti-abuse provision in the UK/Ireland double tax treaty didn't apply, allowing Burlington to claim tax relief. The case underscores careful consideration of double tax treaties in structuring transactions.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Understanding UK Corporate Tax Residency: Key Points And Implications

United Kingdom Immigration

DU

Dixcart UK

Understanding UK Corporate Tax Residency: Key Points And Implications

Worldwide Immigration

DG

Dixcart Group Limited

Navigating The Tax Maze: The Tax Treatment Of Digital Nomads

United Kingdom Tax

TS

Travers Smith LLP

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

DG

Dixcart Group Limited

Anticipated Shifts In Company Size Classifications For 2024

United Kingdom Tax

DU

Dixcart UK

Government U-Turn On Benefit In Kind Tax Treatment Of 'Double Cab Pick Ups'

United Kingdom Tax

DU

Dixcart UK

Another Step Nearer For CARF In The UK

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Private Client Guide 2024 - Jersey (Legal 500)

CO

Carey Olsen

Private Client Guide 2024 - Guernsey (Legal 500)

CO

Carey Olsen

Spring Budget 2024: UK Inheritance Tax Changes For Non-domiciliaries

United Kingdom Tax

OC

Osborne Clarke

Whenever, Wherever: Lessons From Shakira's Tax Fraud Case

United Kingdom Tax

WL

Withers LLP

Proposed Reforms Of The UK's Transfer Pricing, Permanent Establishment And Diverted Profits Tax (DPT) Rules

United Kingdom Tax

PB

Price Bailey

Dixcart's Corporate Comparison Guide- A Successful Start To Planning

United Kingdom Commercial

DG

Dixcart Group Limited

Understanding The UK Non-Resident Landlord Scheme: A Guide For Landlords

United Kingdom Tax

GE

Gerald Edelman

Reforming Transfer Pricing, Permanent Establishments And Diverted Profits Tax – Government Response

United Kingdom Tax

M

Macfarlanes LLP

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