Tax Law and International Tax Law

Rising UK tax rates and stricter trust regulations have sparked growing interest in family investment companies as a flexible alternative for wealth management. Jersey-incorporated FICs offer families a tax-efficient corporate structure...

This comprehensive update covers critical developments in UK pension scheme regulation, including new inheritance tax requirements for pensions, the landmark Pension Schemes Act 2026...

Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support...

Tackling disguised remuneration (DR) has long been a focus for HMRC, and they have had significant success in the area, protecting billions of pounds of tax revenue.

A First-tier Tribunal has ruled that football referees engaged by Professional Game Match Officials Ltd were self-employed contractors rather than employees, rejecting HMRC's attempt to recover £584,000 in unpaid employment taxes.

Trustees and employers should assess how the Act will affect their scheme and start preparations now. While the government's indicative timeline suggests that most of the reforms will not come into force immediately...

The UK determines tax residence based on the Statutory Residence Test (SRT). While the rules can be complex, incorporating five Automatic Overseas Tests, four Automatic UK Tests, eight potential split year cases, and the sufficient ties test (with five possible ties), in many cases the outcome ultimately turns on a simple metric: the number of days spent in the UK.

There are a number of potential tax advantages when using FICs, including Inheritance Tax, but these will vary depending on the size

Equity incentive plans provide businesses with an effective mechanism to attract, motivate, and retain high-performing employees while aligning their interests with those of shareholders and continue to be an important component of modern remuneration strategies.

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The global business environment in 2026 is characterised by a level of uncertainty that many companies have not experienced in decades. Geopolitical tensions and instability in strategic regions have led to disruptions to international shipping routes.

HMRC has published final guidance on the reformed UK investment manager exemption (IME), introducing significant changes that broaden its scope and remove the problematic 20% test. The updated guidance clarifies how the exemption applies to transparent funds and carried interest arrangements, providing crucial certainty for non-resident investors and UK asset managers navigating the country's tax regime.