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Tax Law and International Tax Law

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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.

Tax Update: EU DAC9 Pillar 2 Guide | Single Filing & Reporting Rules

The EU Council has adopted DAC9 the 9th amendment to the Directive 2011/16/EU on Administrative Cooperation in the field of taxation (DAC). DAC9 supports the EU implementation of the OECD/G20 global...

United Kingdom Tax

K

Kinanis LLC

Happy New Tax Year 2026/27!

Both dates mark the entering into force of a range of new legislative provisions. Most of these provisions are contained in the Finance Act 2026 (which received Royal Assent on 18 March 2026).

United Kingdom Tax

TS

Travers Smith LLP

Pause For Thought: Withholding Tax On UK Interest & Claiming Treaty Relief (Podcast)

During 2025, HMRC paused their concessionary treatment for administrative errors relating to withholding tax on cross-border interest payments.

United Kingdom Tax

TS

Travers Smith LLP

How Taxpayer Behaviour Shapes Schedule 24 Penalties

When HMRC discovers an inaccuracy in a tax return, it is rarely the case that the taxpayer will simply be asked to pay the difference. Schedule 24 to the Finance Act 2007 (Schedule 24) empowers HMRC...

United Kingdom Tax

BS

BCL Solicitors LLP

Common FBAR Mistakes To Avoid For Global Mobility

United Kingdom Tax

GGI Global Alliance

The Global Impact Of The UK's New Tax Adviser Registration Regime

United Kingdom Tax

SR

McDermott Will & Schulte

HMRC Proposes Expanded Reporting For Close Company Shareholder Transactions

United Kingdom Tax

PR

Proskauer Rose LLP

Mutual Agreement Procedures (MAP): OECD Publishes New Manual For Effective International Tax Disputes

United Kingdom Tax

M

Macfarlanes LLP

The Emotional Economics™ Of Elite Law Firm Founders

United Kingdom Tax

IG

IR Global

Proposals To Extend The “Uncertain Tax Treatment” Notification Regime To Individuals And Trusts

United Kingdom Tax

M

Macfarlanes LLP

Understanding Progressive Taxation In The UK: Salary, Dividends And Pensions

DU

Dixcart UK

AI And NICs – Is Taxing Jobs Sustainable?

LS

Lewis Silkin

Insuring Tax Risks In The UK And Europe

United Kingdom Tax

GT

Greenberg Traurig, LLP

The Pillar Two "Side-by-Side" Safe Harbour: What It Means For UK And EU Business

United Kingdom Tax

M

Macfarlanes LLP

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Webinars

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Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Related Country Guides

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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

Pause For Thought: Withholding Tax On UK Interest & Claiming Treaty Relief (Podcast)

During 2025, HMRC paused their concessionary treatment for administrative errors relating to withholding tax on cross-border interest payments.

United Kingdom Tax

TS

Travers Smith LLP

Mutual Agreement Procedures (MAP): OECD Publishes New Manual For Effective International Tax Disputes

On 2 February 2026, the Organisation for Economic Co-operation and Development (OECD) published an updated edition of the Manual on Effective Mutual Agreement Procedures (MEMAP).

United Kingdom Tax

M

Macfarlanes LLP

Understanding Progressive Taxation In The UK: Salary, Dividends And Pensions

It is often said that those with the broadest shoulders should bear the heaviest loads. This principle is clearly reflected in the UK tax system, where individuals with a greater ability to pay, contribute a larger share of the overall tax burden.

DU

Dixcart UK

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

LS

Lewis Silkin

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

United Kingdom Tax

MB

Mayer Brown

Where Do Funds Live And Why Does It Matter?

Jersey Commercial

JF

Jersey Finance Limited

Tokenisation And The V-Bucks Generation Transition

JF

Jersey Finance Limited

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

Worldwide Strategy

DU

Dixcart UK

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

Worldwide Strategy

DU

Dixcart UK

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Corporate Tax

SMEs And Start-ups: Why File A Patent?

A granted patent offers a strong monopoly right which allows an applicant to prevent other businesses from implementing their patented idea.

United Kingdom IP

LS

Lewis Silkin

Happy New Tax Year 2026/27!

Both dates mark the entering into force of a range of new legislative provisions. Most of these provisions are contained in the Finance Act 2026 (which received Royal Assent on 18 March 2026).

United Kingdom Tax

TS

Travers Smith LLP

HMRC Proposes Expanded Reporting For Close Company Shareholder Transactions

Many of our clients and readers will be familiar with the “loan to participator” rules. These rules apply to loans made by close companies...

United Kingdom Tax

PR

Proskauer Rose LLP

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

United Kingdom Commercial

DG

Dixcart Group Limited

Dixcart Isle Of Man Foundation Services

Worldwide Commercial

DG

Dixcart Group Limited

Proposals To Extend The “Uncertain Tax Treatment” Notification Regime To Individuals And Trusts

United Kingdom Tax

M

Macfarlanes LLP

Understanding Progressive Taxation In The UK: Salary, Dividends And Pensions

DU

Dixcart UK

UK Year-End Tax Planning Strategies For 5 April 2026

Worldwide Commercial

DU

Dixcart UK

AI And NICs – Is Taxing Jobs Sustainable?

LS

Lewis Silkin

See more

Income Tax

Happy New Tax Year 2026/27!

Both dates mark the entering into force of a range of new legislative provisions. Most of these provisions are contained in the Finance Act 2026 (which received Royal Assent on 18 March 2026).

United Kingdom Tax

TS

Travers Smith LLP

HMRC Proposes Expanded Reporting For Close Company Shareholder Transactions

Many of our clients and readers will be familiar with the “loan to participator” rules. These rules apply to loans made by close companies...

United Kingdom Tax

PR

Proskauer Rose LLP

Meeting The Spouse Visa Financial Requirement As A Director Of A Limited Company

UK immigration rules require a British citizen or settled person sponsoring a foreign spouse/partner to meet a minimum income requirement. As of 11 April 2024, this threshold is £29,000 per year...

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

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

United Kingdom Commercial

DG

Dixcart Group Limited

An Overview Of The Types And Uses Of Guernsey Law Trusts

Guernsey Commercial

CO

Carey Olsen

Understanding Progressive Taxation In The UK: Salary, Dividends And Pensions

DU

Dixcart UK

UK Year-End Tax Planning Strategies For 5 April 2026

Worldwide Commercial

DU

Dixcart UK

AI And NICs – Is Taxing Jobs Sustainable?

LS

Lewis Silkin

The Pillar Two "Side-by-Side" Safe Harbour: What It Means For UK And EU Business

United Kingdom Tax

M

Macfarlanes LLP

See more

Inheritance Tax

Using Trusts In Succession

Succession is often spoken of as a single moment – the passing of the baton from one generation to the next.

United Kingdom Family

BL

Buckles Law

Charitable Gifts In Wills – The 'Hidden' New Inheritance Tax ('IHT') Trap

Many testators wish to include a legacy to charity in their wills. Gifts to charity benefit from a full exemption from IHT provided they satisfy certain conditions, and may even lead to a reduction...

United Kingdom Family

WL

Withers LLP

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

Agricultural And Business Property Relief

Northern Ireland Tax

AC

Arthur Cox

Leaving A Gift To Charity In Your Will

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.

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

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Latest Videos

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A View On The Autumn Budget 2025 (Video)

AM

Alvarez & Marsal

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

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

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