Tax Law and International Tax Law

As the UK anticipates its first Budget under Andy Burnham's premiership on 28 October 2026, questions arise about whether 'Manchesterism' will introduce an exit tax regime. This analysis examines how different jurisdictions—from Canada's deemed disposal system to France's targeted charges on substantial holdings—tax individuals leaving their borders, and explores what form a UK exit tax might take if implemented.

Administering an estate after someone passes away involves critical decisions about selling assets, managing investments, and distributing inheritances. Understanding your role as an executor and the proper sequence of actions can help you avoid personal liability while ensuring beneficiaries receive their rightful inheritance. This guide outlines key considerations when dealing with property sales, investment liquidation, and estate distribution.

For many people, trusts are associated with tax planning or complex family wealth structures. In practice, trusts can be a valuable planning tool in a wide range of circumstances and are often used to provide protection, flexibility and long-term financial support for a range of individuals.

Overdrawn directors' loan accounts can trigger significant tax liabilities and personal risks for company directors. Understanding the rules around Section 455 tax, benefit-in-kind reporting, and repayment deadlines is crucial to avoid penalties and potential insolvency complications. Directors who fail to properly manage these accounts may face HMRC disputes, personal liability for debts, and even disqualification proceedings.

A will is often viewed as a document that clients put in place for the future and then pay little further attention to.

VAT fraud investigations can lead to criminal prosecution, significant financial liabilities, and serious reputational damage for businesses and individuals. Our fraud and criminal defence solicitors advise clients facing HMRC VAT fraud investigations, from early-stage enquiries through to trial, helping establish what HMRC is alleging and developing defence strategies before positions become entrenched.

Understanding UK tax residence is crucial for international workers, but many overlook a critical mismatch: social security obligations operate under separate rules from tax residence. This disconnect can leave individuals paying national insurance in unexpected jurisdictions, affecting payroll compliance, benefits eligibility, and future state pension entitlements.

As the UK anticipates its first Budget under Andy Burnham's premiership on 28 October 2026, questions arise about whether 'Manchesterism' will introduce an exit tax regime. This analysis examines how different jurisdictions—from Canada's deemed disposal system to France's targeted charges on substantial holdings—tax individuals leaving their borders, and explores what form a UK exit tax might take if implemented.

An employee share scheme allows a startup to offer team members equity in the company. This can be an employee share scheme that lets a startup grant team members equity in the business, helping attract and retain talent when salaries alone fall short. The Enterprise Management Incentive (EMI) scheme is the most widely used option, offering significant tax advantages for both companies and employees. This article unpacks EMI schemes.

Transfer pricing litigation in the UK has historically been rare, but recent procedural cases reveal HMRC's increasingly aggressive approach to enquiries. With average enquiry durations now exceeding 40 months and transfer pricing yield surging to £3.4bn, understanding the legal boundaries of information requests and closure notice applications has become critical for multinational groups facing contentious disputes.

HMRC has issued several significant guidance updates affecting transfer pricing corrections, construction industry schemes, and short-term business visitors, while recent court decisions provide crucial clarity...

When HMRC issued an information notice demanding a UK subsidiary's US parent company financial statements in a transfer pricing enquiry, the First-tier Tribunal had to determine whether such documents were reasonably required and whether the subsidiary had the power to obtain them. The case examines the boundaries of HMRC's information-gathering powers and the practical limits of corporate group relationships.