Tax Law and International Tax Law

Recent changes to inheritance tax rules have narrowed the charity exemption, potentially affecting charitable gifts in Wills made for "general charitable purposes." Donor-advised funds offer a flexible, tax-efficient alternative that allows individuals to maintain philanthropic intent while adapting to evolving circumstances and involving future generations in charitable giving.

Irwin Mitchell provides comprehensive legal news, expert commentary, and industry insights across key sectors. The firm's latest Leading Litigator Report reveals that 69% of General Counsels now view litigation as either an operational necessity or strategic investment, examining how in-house legal teams are navigating alternative funding, AI adoption, and geopolitical influences while managing risk and controlling costs.

With significant inheritance tax changes for pensions taking effect in April 2027, this comprehensive guide examines five essential areas of estate planning that families should review this autumn. From pension arrangements and regular gifting strategies to education funding, lasting powers of attorney, and digital asset management, discover practical steps to ensure your financial affairs remain aligned with your objectives and compliant with evolving tax legislation.

Vaping duty stamps are highly secure labels indicating that the vaping product is legal. They must be rectangular, meet specific dimension requirements and be made from bespoke secure paper

The UK's VAT grouping rules allow corporate entities to register as a single taxable person, offering significant administrative and tax benefits. But what happens when an overseas company with a UK branch seeks to join a VAT group, and can tax authorities refuse such applications to protect revenue?

The UK commercial real estate market presents significant opportunities for overseas investors, but successful acquisitions require careful navigation of legal structures, tax implications...

If you own farmland, there’s a good chance you’ve been approached — or will be approached — by a developer looking to use your land for a renewable energy project. Solar farms, wind turbines and battery storage facilities are all expanding rapidly across the UK, and developers need land.

The First-tier Tribunal examined whether HMRC could retrospectively impose late payment penalties and surcharges after reallocating tax payments made by a taxpayer who had entered into unsuccessful tax avoidance schemes. The case centered on the critical question of whether tax liability should be assessed at a specific point in time or whether subsequent payment reallocations could create retroactive late payment scenarios.

Branded residences combine luxury property ownership with hotel-quality amenities and international brand recognition, but they also introduce complex UK tax implications that investors must carefully navigate. From capital gains tax and inheritance tax exposure to the nuances of the Statutory Residence Test, acquiring a UK branded residence can significantly impact an investor's tax status and that of their family members. Understanding these considerations is essential before making what may appear to be

Hosting overseas employees in the UK creates complex tax, payroll and immigration obligations that extend far beyond contractual arrangements. What practical risks emerge when international working becomes routine, and how can employers ensure compliance when form doesn't override substance?

HMRC is increasing scrutiny of earn-out arrangements, particularly where founders remain involved in the business after completion and deferred consideration depends on future performance of the target company.

In Professional Game Match Officials Ltd v HMRC [2026] UKFTT 654 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal and held that football referees' individual match engagements were contracts for their services and not contracts of employment and therefore the referees were self-employed.