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.

IRS To Eliminate Use Of Paper Checks: What You Must Do Before September 30 2025

Executive Order 14247 requires nearly all federal tax payments and refunds to be made electronically after September 30, 2025.

United Kingdom Tax

WL

Withers LLP

Legislating For A New UK Carried Interest Tax Regime

HM Revenue & Customs (HMRC) published the long-awaited draft legislation for the new UK carried interest tax regime in July and it is due to come into effect from April 6, 2026.

United Kingdom Tax

KM

Katten Muchin Rosenman LLP

Enterprise Management Incentive (EMI) Option Schemes

An Enterprise Management Incentive (EMI) option is a tax-advantaged share option designed to help qualifying small and medium-sized businesses attract, retain and incentivise talent by offering them a chance to participate in the business's long-term success.

United Kingdom Tax

LS

Lewis Silkin

Growth share schemes can be a versatile and tax-efficient tool for private companies seeking to incentivise key employees, manage succession, or facilitate inheritance planning.

United Kingdom Tax

LS

Lewis Silkin

What Constitutes A POEM?

CW

Cadwalader, Wickersham & Taft LLP

Private Client Partners Comment On Potential Inheritance Tax Changes

United Kingdom Tax

SW

Spencer West

How To Avoid The Tax Traps When Gifting Money To Children

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Across The Pond, Into The Deep - US Persons And The Lure Of Offshore Opportunities

United Kingdom Tax

M

Macfarlanes LLP

Caroline Foulger Outlines The Growing IHT Burden For Average Families In The FT Adviser

United Kingdom Tax

HL

Hunters

Family Investment Companies: A Solution For Long-term Wealth Preservation

United Kingdom Tax

WL

Withers LLP

Planning Or Preying? Inheritance Tax, Lifetime Gifts, And The Rise Of Elder Financial Abuse

United Kingdom Tax

HL

Hunters

Passing It On: Planning In Anticipation Of A Gift Tax

United Kingdom Tax

WL

Withers LLP

The One Big Beautiful Bill Act And Tax-exempt Organizations

United Kingdom Tax

WL

Withers LLP

Business Asset Disposal Relief: The Importance Of Checking Your Facts

United Kingdom Tax

AG

Addleshaw Goddard

AI In Healthcare: Turning Awareness Into Action With Risk Assessments

United Kingdom Technology

N

NAVEX

FinTech Global FS Regulatory Round-up - W/e 15 August 2025

Worldwide Technology

KL

Herbert Smith Freehills Kramer LLP

The Business Impacts Of The U.K. Motor Finance Ruling (Video)

United Kingdom Transport

A

AlixPartners

FinTech Global FS Regulatory Round-up - W/e 22 August 2025

Worldwide Technology

KL

Herbert Smith Freehills Kramer LLP

Generative AI Designs New Antibiotics - But Who Owns The Invention?

United Kingdom IP

MC

Marks & Clerk

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

What Constitutes A POEM?

In Haworth v HMRC [2025] EWCA Civ 822 (Haworth) the UK Court of Appeal (CoA) provided much needed clarity regarding the approach...

CW

Cadwalader, Wickersham & Taft LLP

HMRC To Have Access To Crypto-Transaction Data From 2026: What UK Taxpayers Need To Know

From January 2026, UK taxpayers who use crypto-assets will face new reporting obligations under regulations aligned with the OECD's Crypto-Asset Reporting Framework (CARF).

United Kingdom Tax

DU

Dixcart UK

The UK Statutory Residence Test (SRT) - What You Need To Know

There are many reasons why individuals may decide to move to, or leave the UK tax year. Whilst complex, the SRT is designed to provide taxpayers with objective clarity on how they will be assessed by HMRC.

United Kingdom Tax

AM

Alvarez & Marsal

Haworth v HMRC: There's No Place Like POEM

United Kingdom Tax

M

Macfarlanes LLP

Plastics: Next Steps For The UN Global Plastics Treaty And Key UK And EU Regulatory Developments

United Kingdom Tax

AG

Addleshaw Goddard

Mandatory Payrolling Of Benefits In Kind Delayed To April 2027

DU

Dixcart UK

Definition Of A Family Investment Company (FIC)

Worldwide Strategy

DU

Dixcart UK

The Benefits Of An Employee Ownership Trust (EOT)

United Kingdom Strategy

DU

Dixcart UK

The FASTER Directive—where Are We Now?

European Union Tax

AO

A&O Shearman

See more

Inheritance Tax

Suitable Structures And Jurisdictions For Setting Up A Family Office

The management of the wealth and affairs of ultra-high net worth individuals (UHNWIs) has evolved into a highly specialised industry, demanding tailored solutions for the preservation, growth, and intergenerational transfer of wealth.

United Kingdom Family

WL

Withers LLP

Draft Legislation Published Re IHT On Pension Death Benefits

In July the Government published more detail on its plans to bring unused pension funds and pension scheme death benefits within the scope of inheritance tax (IHT) from 6 April 2027.

United Kingdom Employment

AG

Addleshaw Goddard

Modernising Wills Law: What The Upcoming Reforms Mean For You

Law Commission publishes its long-awaited report and proposals on modernising the law surrounding wills.

United Kingdom Family

WS

Wrigleys Solicitors

United Kingdom Tax

LS

Lewis Silkin

Sustainable Farming And Tax Relief: What's Changing In 2025?

United Kingdom Family

RB

Rothera Bray

UK Pensions: Joint DB And DC Trustee Agenda—September 2025

United Kingdom Employment

AO

A&O Shearman

Caroline Foulger Examines The 2027 IHT Changes And Why Families Must Act Early In WealthBriefing

United Kingdom Family

HL

Hunters

Private Client Partners Comment On Potential Inheritance Tax Changes

United Kingdom Tax

SW

Spencer West

How To Avoid The Tax Traps When Gifting Money To Children

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

See more

Income Tax

Suitable Structures And Jurisdictions For Setting Up A Family Office

The management of the wealth and affairs of ultra-high net worth individuals (UHNWIs) has evolved into a highly specialised industry, demanding tailored solutions for the preservation, growth, and intergenerational transfer of wealth.

United Kingdom Family

WL

Withers LLP

IRS To Eliminate Use Of Paper Checks: What You Must Do Before September 30 2025

Executive Order 14247 requires nearly all federal tax payments and refunds to be made electronically after September 30, 2025.

United Kingdom Tax

WL

Withers LLP

Legislating For A New UK Carried Interest Tax Regime

HM Revenue & Customs (HMRC) published the long-awaited draft legislation for the new UK carried interest tax regime in July and it is due to come into effect from April 6, 2026.

United Kingdom Tax

KM

Katten Muchin Rosenman LLP

Share Incentive Plans (SIPs)

United Kingdom Employment

LS

Lewis Silkin

Enterprise Management Incentive (EMI) Option Schemes

United Kingdom Tax

LS

Lewis Silkin

United Kingdom Tax

LS

Lewis Silkin

Company Share Option Plans (CSOPs)

United Kingdom Commercial

LS

Lewis Silkin

The New Carried Interest Regime: What It Means For Real Estate-based Strategies

United Kingdom Real Estate

TS

Travers Smith LLP

Family Investment Companies: A Solution For Long-term Wealth Preservation

United Kingdom Tax

WL

Withers LLP

See more

Transfer Pricing

Proposed Reform Of The UK Investment Manager Exemption (IME)

On 28 April 2025, the UK government began a consultation on new draft legislation and HMRC guidance...

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

Transfer Pricing: The Government's Latest Compliance Proposals

On 28 April the Government made an important set of transfer pricing policy announcements...

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

Welcome to April's edition of our UK Tax Round Up. While this month has been quiet on the case law front, there have been a number of HMRC announcements and updates to prior published...

United Kingdom Tax

PR

Proskauer Rose LLP

Tariffs And Tax – A Different Perspective

United Kingdom Tax

M

Macfarlanes LLP

Permanent Establishment And The Investment Management Exemption: Proposed Reforms

United Kingdom Tax

M

Macfarlanes LLP

UK Transfer Pricing: What To Look Out For In 2025

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2024: Corporate And Related Tax Implications

United Kingdom Tax

SW

Spencer West

Autumn Budget 2024 - International

United Kingdom Tax

TS

Travers Smith LLP

The UK Government's Autumn Budget 2024

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

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 - Neil Fletcher (Video)

AM

Alvarez & Marsal

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

Transfer Of Assets Abroad (Video)

TS

Travers Smith LLP

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