Tax Law and International Tax Law

Burnham has consistently advocated for replacing council tax and stamp duty with a land value tax - an annual levy charged on the value of the land itself, rather than the buildings on it.

Grave goods are objects placed in burials to accompany the dead, and they offer important evidence of how past societies understood death, status, and the afterlife. In Neolithic cultures, such items often included pottery, tools, ornaments, and food offerings, suggesting both practical and symbolic concerns for the deceased

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.

The UK government has introduced legislation to limit the National Insurance contributions exemption for employee pension contributions made through salary sacrifice arrangements. Starting April 2029, only the first £2,000 of annual employee pension contributions will remain exempt from NICs, fundamentally altering the cost-benefit calculation that has made salary sacrifice arrangements attractive to employers for decades.

HMRC Agent Updates for April and May 2026 detail changes to employment taxes, including expanded EMI thresholds, simplified ERS reporting, new workplace benefit exemptions, and updated NMW and student loan rates.

The First-tier Tribunal (FTT, or Tribunal) has found in Professional Game Match Officials Ltd v HMRC [2026] UKFTT 654 (TC) that individual match engagements between PGMOL and its referees were not contracts of employment.

The UK Supreme Court has delivered a landmark ruling on the "salaried members rules" for Limited Liability Partnerships, significantly narrowing the interpretation of when members can claim "significant influence" to avoid employee tax treatment. The decision confirms that influence must derive from legal rights in the LLP agreement and be exercised at a strategic level over the partnership's affairs generally, rather than through operational roles or financial importance.

Jersey Property Unit Trusts (JPUTs) offer a tax-efficient, flexible structure for investing in UK commercial real estate, combining the benefits of trust transparency with corporate-style operational features. This comprehensive guide examines how recent regulatory reforms and established tax advantages position JPUTs as a compelling alternative to corporate holding vehicles for institutional, sovereign, and US investors. What makes JPUTs particularly attractive in today's evolving tax landscape, and how do

Grave goods are objects placed in burials to accompany the dead, and they offer important evidence of how past societies understood death, status, and the afterlife. In Neolithic cultures, such items often included pottery, tools, ornaments, and food offerings, suggesting both practical and symbolic concerns for the deceased

Grave goods are objects placed in burials to accompany the dead, and they offer important evidence of how past societies understood death, status, and the afterlife. In Neolithic cultures, such items often included pottery, tools, ornaments, and food offerings, suggesting both practical and symbolic concerns for the deceased

HM Revenue & Customs is consulting on the way that returns of value to shareholders – specifically, distributions (such as dividends) and capital repayments – are taxed.

Jersey property unit trusts ("JPUTs") have long been a cornerstone structure for investment into UK commercial real estate.