United Kingdom: Tax

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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.

Reminder - File Your Share Plan Annual Returns With HMRC By 6 July To Avoid Penalties!

Companies operating employee share plans and management incentive arrangements must prepare and submit annual returns to HMRC by 6 July 2026, with penalties starting at £100 for late filing.

United Kingdom Tax

TS

Travers Smith LLP

Capital Allowances: Supreme Court Overturns Court Of Appeal On Pre-construction Development Costs

The recent Supreme Court decision is a significant development for taxpayers, particularly those involved in large infrastructure and renewable energy projects and might require a reassessment of previously filed or anticipated capital allowances claims in respect of pre-construction development costs.

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Inheritance Tax Receipts Continue To Rise In Latest HMRC Figures

Recent HMRC figures reveal a sustained increase in Inheritance Tax receipts, driven by frozen thresholds and rising property values. With pensions set to enter the scope of IHT in 2027, more UK families may face unexpected tax liabilities on their estates.

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

The Changing Inheritance Tax Treatment Of Pensions In The UK

From April 2027, the UK will fundamentally reshape pension taxation by bringing unused pension funds into the scope of Inheritance Tax for the first time in decades.

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

Tax Investigations And Disputes Newsletter - April 2026

United Kingdom Tax

M

Macfarlanes LLP

International Controlled Transaction Schedule – A Further Compliance Burden In The UK

United Kingdom Tax

GGI Global Alliance

UK Short-term Business Visitors: The Appendix 4 Report

United Kingdom Tax

LS

Lewis Silkin

Offshore Trusts Can Now Be Highly Advantageous For Long-term UK Expatriates

TS

The Sovereign Group

All Change. Inheritance Tax Changes: Are You Prepared?

United Kingdom Tax

IG

IR Global

Preventing Unnecessary VAT Leakage In A Private Capital Setting

United Kingdom Tax

M

Macfarlanes LLP

Finding A Tax Smart Approach To Maximise Your Charitable Impact

United Kingdom Tax

WL

Withers LLP

The New Tax Year Has Begun: Are You Ready?

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

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

United Kingdom Tax

K

Kinanis LLC

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

United Kingdom Tax

TS

Travers Smith LLP

Hotels Unpacked - A Glimpse Into The World Of Luxury With Rocco Forte Hotels (Podcast)

United Kingdom Finance

M

Macfarlanes LLP

What Does A Typical Day Look Like For A Case Manager, When Working With CoP Clients? (Video)

United Kingdom Law Performance

AG

Anthony Gold Solicitors LLP

The Business Behind Sport: What Makes Sports Sponsorship (Podcast)

United Kingdom Commercial

AC

Ankura Consulting Group LLC

Cittadinanza Italiana Jure SanguinisGuida alla Nuova Legge 2025 (Parte 1) (Video)

United Kingdom Immigration

L

Latitude Law

ASA Upholds Complaints About Ad For AI Tool

United Kingdom Technology

LS

Lewis Silkin

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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

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

Reforms To UK Inheritance Tax: The Move To A Residence-based Regime

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2025: What To Expect

United Kingdom Strategy

DU

Dixcart UK

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Inheritance Tax

Employee Ownership Trusts: A Different Business Model

The Employee Ownership Trust has emerged as a significant vehicle for promoting broader employee ownership since its introduction in Finance Act 2014.

United Kingdom Commercial

LS

Lewis Silkin

What Are The Duties Of A Personal Representative?

When a loved one passes away, they will usually own a number of assets such as a property, cash in their bank accounts and their personal effects (such as jewellery or a car).

United Kingdom Family

AG

Anthony Gold Solicitors LLP

The Changing Inheritance Tax Treatment Of Pensions In The UK

From April 2027, the UK will fundamentally reshape pension taxation by bringing unused pension funds into the scope of Inheritance Tax for the first time in decades.

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

Inheritance Tax Receipts Continue To Rise In Latest HMRC Figures

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

UK Pensions: DC Trustee Agenda Update—May 2026

United Kingdom Employment

AO

A&O Shearman

UK Pensions: What’s New This Week? April 20, 2026

United Kingdom Employment

AO

A&O Shearman

Offshore Trusts Can Now Be Highly Advantageous For Long-term UK Expatriates

TS

The Sovereign Group

All Change. Inheritance Tax Changes: Are You Prepared?

United Kingdom Tax

IG

IR Global

Using Trusts In Succession

United Kingdom Family

BL

Buckles Law

See more

Income Tax

Reminder - File Your Share Plan Annual Returns With HMRC By 6 July To Avoid Penalties!

Companies operating employee share plans and management incentive arrangements must prepare and submit annual returns to HMRC by 6 July 2026, with penalties starting at £100 for late filing.

United Kingdom Tax

TS

Travers Smith LLP

The Changing Inheritance Tax Treatment Of Pensions In The UK

From April 2027, the UK will fundamentally reshape pension taxation by bringing unused pension funds into the scope of Inheritance Tax for the first time in decades.

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

Tax Investigations And Disputes Newsletter - April 2026

HMRC's compliance toolkit continues to expand, with proposals to widen the uncertain tax treatment notification regime which would draw significantly more taxpayers into scope.

United Kingdom Tax

M

Macfarlanes LLP

Employment Tax Update - April 2026

United Kingdom Employment

M

Macfarlanes LLP

Finding A Tax Smart Approach To Maximise Your Charitable Impact

United Kingdom Tax

WL

Withers LLP

Happy New Tax Year 2026/27!

United Kingdom Tax

TS

Travers Smith LLP

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

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

HMRC Proposes Expanded Reporting For Close Company Shareholder Transactions

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

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Transfer Pricing

International Controlled Transaction Schedule – A Further Compliance Burden In The UK

The UK government is introducing a new International Controlled Transactions Schedule (ICTS) that will require approximately 75,000 businesses to file detailed annual reports...

United Kingdom Tax

GGI Global Alliance

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

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

Tax Disputes Newsletter - January 2026

United Kingdom Tax

M

Macfarlanes LLP

Countdown To The International Controlled Transactions Schedule – How UK Businesses Can Prepare For New Transfer Pricing Reporting Requirements

United Kingdom Tax

M

Macfarlanes LLP

Close Companies, Open Books: HMRC Consults On New Reporting Requirements For Close Companies

United Kingdom Tax

M

Macfarlanes LLP

Budget 2025 – Our Briefing On The Principal Measures

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

The Autumn Budget 2025: Business Tax Perspective

United Kingdom Tax

M

Macfarlanes LLP

Opportunity Knots – Budget 2025

United Kingdom Tax

LS

Lewis Silkin

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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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