United Kingdom: 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.

Impact On UK Tax Residence For Individuals Returning To The UK: Exception For "Exceptional Circumstances"

The 'exceptional circumstances' exception under the UK's Statutory Residence Test offers limited relief for individuals returning to the UK ...

LS

Lewis Silkin

Understanding Payrolling Benefits In Kind (BIK) In The UK

As part of measures to simplify and modernize the UK tax system, HMRC has announced payrolling Benefits In Kind (BIK), meaning that the tax and NIC on benefits will be collected real time through payroll rather than reported...

United Kingdom Tax

NP

Nexdigm Private Limited

APR And BPR Reform: Useful Improvements, But No General U Turn

In their current form, agricultural property relief (APR) and business property relief (BPR) provide relief from UK inheritance tax (reducing the tax due either by 50% or 100%) in respect of eligible business or agricultural property.

United Kingdom Tax

M

Macfarlanes LLP

Before then, businesses in the private sector were able to engage contractors using personal services companies (or other intermediaries) without having to give too much thought to the contractor's...

United Kingdom Tax

LS

Lewis Silkin

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

Promises, Promises And Proprietary Estoppel

United Kingdom Tax

IG

IR Global

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

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

Mandatory Tax Adviser Registration With HMRC: Countdown To... What Exactly?

United Kingdom Tax

LS

Lewis Silkin

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

United Kingdom Tax

M

Macfarlanes LLP

The Autumn Budget 2025: Key Changes To IHT And CGT

United Kingdom Tax

WS

Wrigleys Solicitors

Upper Tribunal Backs HMRC In Mixed Member Rules Case

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

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

Court Applies Mixed Member Partnership Anti-avoidance Tax Rules To LLP Member Remuneration

United Kingdom Tax

TS

Travers Smith LLP

Protecting Innovation From Hackers Explained (Video)

United Kingdom Technology

MC

Marks & Clerk

Episode 18: Massive Attack Helped Me Build A Multi-million Pound Business (Video)

United Kingdom Commercial

AM

Alvarez & Marsal

Court Rulings On "Fair" Treatment Of Creditors Reshape UK Restructuring Landscape (Podcast)

United Kingdom Insolvency

AO

A&O Shearman

Nottingham Attacks Inquiry Begins (Video)

United Kingdom Litigation

RB

Rothera Bray

UK Data Reform Becomes Reality: What This Means For You And What You Need To Do Next

United Kingdom Privacy

LS

Lewis Silkin

See more

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

Impact On UK Tax Residence For Individuals Returning To The UK: Exception For "Exceptional Circumstances"

The 'exceptional circumstances' exception under the UK's Statutory Residence Test offers limited relief for individuals returning to the UK ...

LS

Lewis Silkin

UK HMRC Pauses Concession On Failures To Withhold Tax On Interest Payments

HM Revenue & Customs (HMRC) has paused operation of its long‑standing practice under which, where UK‑source yearly interest was paid gross to a treaty-entitled overseas lender before HMRC clearance was obtained, the borrower, ...

United Kingdom Tax

MB

Mayer Brown

Autumn Budget 2025: Key Highlights And What They Mean For You

On Wednesday 26 November, Chancellor Rachel Reeves delivered her second Autumn Budget focusing on raising revenue through tax freezes and targeted levies, whilst increasing welfare support and minimum wage to address the cost-of-living pressures.

Worldwide Strategy

DU

Dixcart UK

Beyond The Non-Dom Era: Why A Will Is Central To UK Wealth Management

Worldwide Strategy

DU

Dixcart UK

Reforms To UK Inheritance Tax: The Move To A Residence-based Regime

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2025: What To Expect

United Kingdom Strategy

DU

Dixcart UK

Territorial Aspects Of The New Carried Interest Regime

United Kingdom Tax

M

Macfarlanes LLP

Wealth And Inheritance Tax Planning: Strategic Approaches To Preserving And Transferring Your Wealth

United Kingdom Strategy

DU

Dixcart UK

New Identity Verification Requirements With Companies House

Worldwide Strategy

DU

Dixcart UK

See more

Inheritance Tax

APR And BPR Reform: Useful Improvements, But No General U Turn

In their current form, agricultural property relief (APR) and business property relief (BPR) provide relief from UK inheritance tax (reducing the tax due either by 50% or 100%) in respect of eligible business or agricultural property.

United Kingdom Tax

M

Macfarlanes LLP

Leaving A Gift To Charity In Your Will

Leaving a gift to charity in your Will is a meaningful way to support causes close to your heart long after you're gone. Whether you want to support medical research, animal welfare, education, or your local community...

United Kingdom Family

RB

Rothera Bray

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

The Chancellor had previously pledged to hold only one "fiscal event" each year (at the Autumn Budget), and so the Spring Statement was widely expected to be a low-key affair.

United Kingdom Tax

M

Macfarlanes LLP

Promises, Promises And Proprietary Estoppel

United Kingdom Tax

IG

IR Global

UK Pensions: Joint DB And DC Trustee Agenda Update—March 2026

United Kingdom Employment

AO

A&O Shearman

UK Pensions: DC Trustee Agenda Update—March 2026

United Kingdom Employment

AO

A&O Shearman

Gearing Up In A Challenging Legislative Environment For The Rural Sector

United Kingdom Real Estate

Sa

Shepherd and Wedderburn LLP

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

See more

Income Tax

Impact On UK Tax Residence For Individuals Returning To The UK: Exception For "Exceptional Circumstances"

The 'exceptional circumstances' exception under the UK's Statutory Residence Test offers limited relief for individuals returning to the UK ...

LS

Lewis Silkin

Understanding Payrolling Benefits In Kind (BIK) In The UK

As part of measures to simplify and modernize the UK tax system, HMRC has announced payrolling Benefits In Kind (BIK), meaning that the tax and NIC on benefits will be collected real time through payroll rather than reported...

United Kingdom Tax

NP

Nexdigm Private Limited

Before then, businesses in the private sector were able to engage contractors using personal services companies (or other intermediaries) without having to give too much thought to the contractor's...

United Kingdom Tax

LS

Lewis Silkin

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

Employee, Director And Shareholder Loans

United Kingdom Employment

LS

Lewis Silkin

Taxation Of Payments In Lieu Of Notice

United Kingdom Employment

LS

Lewis Silkin

Real Estate Tax Checklist - February 2026

United Kingdom Real Estate

TS

Travers Smith LLP

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

United Kingdom Tax

M

Macfarlanes LLP

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

United Kingdom Employment

Sa

Shepherd and Wedderburn LLP

See more

Transfer Pricing

Tax Disputes Newsletter - January 2026

Last January we wrote about how everything felt a bit "déjà vu" – with Trump about to enter the White House for a second term, and an optimistic Labour government still riding off a landslide victory

United Kingdom Tax

M

Macfarlanes LLP

Countdown To The International Controlled Transactions Schedule – How UK Businesses Can Prepare For New Transfer Pricing Reporting Requirements

With the rise and rapid adoption of advanced data analytics and AI tools, transfer pricing compliance and risk assessment is quickly shifting from being a documentation-focused process to a near real time, data-driven one.

United Kingdom Tax

M

Macfarlanes LLP

Budget 2025 – Our Briefing On The Principal Measures

For businesses, the measures of most interest include changes to business rates, the rates of capital allowances, the capital gains reorganisation anti-avoidance legislation...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

The Autumn Budget 2025: Business Tax Perspective

United Kingdom Tax

M

Macfarlanes LLP

Opportunity Knots – Budget 2025

United Kingdom Tax

LS

Lewis Silkin

Transfer Pricing: New HMRC Guidance Raises The Bar For Benchmarking Studies

United Kingdom Tax

M

Macfarlanes LLP

UK Transfer Pricing Documentation Rules: What's Changing?

United Kingdom Tax

GGI Global Alliance

Trump Tariffs: The UK Response

Worldwide International

M

Macfarlanes LLP

Navigating Tax Compliance: How Italian Businesses Can Stay Ahead Of Global Change

United Kingdom Tax

IG

IR Global

See more

Latest Videos

See more

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

WL

Withers LLP

2024 Autumn Budget Predictions - Jason Clatworthy (Video)

AM

Alvarez & Marsal

Isle Of Man Superyacht Ownership Structures (Video)

DG

Dixcart Group Limited

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

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