Worldwide: Corporate Tax

Subscribe

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.

UK Tax Round Up

Welcome to the June edition of our UK Tax Round Up, which discusses HMRC's response to its consultation on the new UK carried interest regime to be introduced next year...

United Kingdom Tax

PR

Proskauer Rose LLP

Recovery Of VAT On DB Pension Scheme Investment Costs – New HMRC Policy

HMRC has announced a new policy on the recovery by employers of VAT charged on investment services provided to their DB pension schemes.

United Kingdom Employment

MB

Mayer Brown

UK-Perimeter Tax Rules Under The Spotlight

On 28 April 2025, the UK government launched a consultation (the "Consultation") on proposed legislation to reform the UK's transfer pricing ("TP") and permanent establishment ("PE") rules, including changes to the investment manager exemption ("IME") and a repeal of the diverted profits tax ("DPT") regime.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Mandatory Payrolling Of Benefits In Kind Delayed To April 2027

HMRC has announced that the introduction of mandatory payrolling for most Benefits in Kind (BiKs) will be delayed by one year, until 6 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

Carried Interest Tax Reform: Next Steps

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

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

Worldwide Commercial

DG

Dixcart Group Limited

R&D Funding And The Patent Box For Green Tech Start-ups: Mini Series Part Three

United Kingdom IP

B

Boult Wade Tennant

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

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

Worldwide Commercial

DG

Dixcart Group Limited

A Practitioner's Perspective: Four Keys To Success For A AssS-To-AI Transition

United Kingdom Technology

A

AlixPartners

Energy And Infrastructure – Data Centers (Video)

United Kingdom Energy

TS

Travers Smith LLP

Upcoming Immigration Rule Changes From July 2025: What You Need To Know (25 June 2025)

United Kingdom Immigration

DL

Duncan Lewis & Co Solicitors

EVisas Soon To Replace Visa Stickers For Certain UK Visa Routes

United Kingdom Immigration

LS

Lewis Silkin

S5:E9 – Twin Property Developers Tom And Jack Atha: Building Atha Properties From The Ground Up (Video)

United Kingdom Real Estate

SO

Square One

Family Investment Companies (FICs) And HMRC Scrutiny In 2025: What UK High Net Worth Individuals Should Know

Family Investment Companies (FICs) have become a popular and tax-efficient tool for wealth preservation, intergenerational planning, and inheritance tax mitigation in the UK.

United Kingdom Family

HL

Hunters

Lending And Secured Finance Guide Jersey (Legal 500)

Do foreign lenders (including non-bank foreign lenders) require a licence/regulatory approval to lend into your jurisdiction...

CO

Carey Olsen

UK Announces Closure Of Joint Online Accounts And Company Tax Return Service

Companies House and HM Revenue and Customs (HMRC), the UK tax authority announced, on 6 March, that they will be closing the joint online accounts and company tax return service on 31 March 2026.

United Kingdom Tax

TS

The Sovereign Group

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

DU

Dixcart UK

Understanding Private Residence Relief (PRR): Protecting Your Home From Capital Gains Tax

DU

Dixcart UK

Tariffs And Tax – A Different Perspective

United Kingdom Tax

M

Macfarlanes LLP

Register Of Overseas Entities And Its Impact On Property Ownership

United Kingdom Tax

DG

Dixcart Group Limited

Permanent Establishment And The Investment Management Exemption: Proposed Reforms

United Kingdom Tax

M

Macfarlanes LLP

Asset Disposals In The "Real World"

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Jersey Investment Funds - Spring 2025 Update

CO

Carey Olsen

Non-Dom Alternatives

E

Eptalex Law Firm LLP

Register Of Overseas Entities And Its Impact On Property Ownership

Worldwide Commercial

DG

Dixcart Group Limited

The Spring Statement 2025

United Kingdom Tax

M

Macfarlanes LLP

Jersey Investment Funds - Spring 2025 Update

Our investment funds team outline the latest developments within the investment funds market in Jersey, looking at the publication of the Jersey Financial Services Commission's MONEYVAL Action Plan...

CO

Carey Olsen

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

Register Of Overseas Entities And Its Impact On Property Ownership

The Register of Overseas Entities, effective from 1 August 2022 under the Economic Crime (Transparency and Enforcement) Act 2022, requires overseas companies and other non-human entities owning property in the UK to register with Companies House and disclose their beneficial owners or managing officers.

Worldwide Commercial

DG

Dixcart Group Limited

The Spring Statement 2025

The original intention was that this week's Spring Statement was to be a non-event. Rachel Reeves had made it clear that she would do just one fiscal event a year – an autumn budget at which the big decisions.

United Kingdom Tax

M

Macfarlanes LLP

Understanding The UK's New Foreign Income And Gains Rules

DG

Dixcart Group Limited

Residence-Based Regime For UK Inheritance Tax And Foreign Income And Gains

As part of its wide-ranging changes to the current non-domicile (non-Dom) regime, the UK government is set to introduce a residence-based regime for both Inheritance Tax and Foreign Income and Gains with effect from 6th April 2025.

Isle of Man Commercial

DG

Dixcart Group Limited

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

To provide a solid, workable solution to the UK non domiciled persons, following the surprising move of the UK tax authorities to tax them on their worldwide income.

European Union Tax

CA

CYAUSE Audit Services Ltd

Maximise Your Finances With Our Year End Tax Planning Guide

The ideal time tFundamental changes to the tax position on UK resident non-doms and other new arrivers to the UK are to apply from 6 April 2025...

United Kingdom Tax

LF

Lubbock Fine

Incentives And Remuneration: Winter Update

Welcome to our Winter Update in which we look at the challenges and opportunities that lie ahead in the broad field of Incentives and Remuneration.

United Kingdom Tax

TS

Travers Smith LLP

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

DU

Dixcart UK

Reap What You Sow – UK's Unallowable Purpose Rule Considered Again

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Incorporating A Business In The United Kingdom: Key Advantages And Considerations

United Kingdom Commercial

MK

Michael Kyprianou Law Firm

Fewer Companies Claiming Patent Box Tax Relief According To Recent HMRC Data – Are You?

United Kingdom IP

M

Murgitroyd & Company

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

How The U.S. Election Could Change The Domestic Manufacturing Calculus

United Kingdom International

A

AlixPartners

Guernsey Family Investment Companies: A Flexible Wealth Management Solution

Worldwide Commercial

DG

Dixcart Group Limited

UK's Modernised Non-Dom Tax Status Rules And What This Means For Business Mobility

United Kingdom Tax

HG

Harvey Law Group

UK Autumn Budget 2024: A Private Client Perspective

United Kingdom Tax

TS

The Sovereign Group

Guernsey Adopts OECD's Global Minimum Tax Rate Of 15%

W

Walkers

Tax - Corporate Insights For In-house Counsel | Autumn 2024

United Kingdom Tax

TS

Travers Smith LLP

UK Pension Megafunds: The Tax Perspective

United Kingdom Employment

RG

Ropes & Gray LLP

Tax Hikes Must Strike Balance Between Responsibility And Sustainable Growth

United Kingdom Tax

SW

Spencer West

See more

Latest Videos

See more

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

WL

Withers LLP

Isle Of Man Superyacht Ownership Structures (Video)

DG

Dixcart Group Limited

Changes To R&D And Capital Relief In Light Of The Autumn Statement 2023 (Video)

PB

Price Bailey

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

Family Investment Companies: Facts About FICS

BK

Berg Kaprow Lewis

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More