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.

Beard v HMRC: Capital Dividends. A Triumph Of Form Over Substance?

The recent UK Court of Appeal decision in Beard considered the treatment of dividends from a non-UK company, particularly the interpretation of ‘dividends of a capital nature'.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Purpose Re-visited: The UT's Decision In Osmond And Allen v HMRC

Nearly a year ago, we wrote about the First-tier Tribunal's (FTT) decision in Osmond and ors v HMRC [2024] UKFTT 00378. Our view was that, while the recent case law concerning main...

United Kingdom Tax

M

Macfarlanes LLP

Inheritance Tax On Pension Death Benefits – Revised Proposals

The government has responded to its consultation on its proposal that from 6 April 2027, most death benefits paid from registered pension schemes (whether DB or DC) will form part of the deceased member's estate...

United Kingdom Tax

MB

Mayer Brown

Travers Smith's Alternative Insights: The Impact Of UK Tax Policy

Growth vs. revenue: The UK government is balancing its growth mission in financial services with the need to raise taxes to strengthen public finances – but the governments knows that it is not a zero-sum game.

United Kingdom Tax

TS

Travers Smith LLP

Mansion House Speech 2025 And Leeds Reforms

United Kingdom Tax

M

Macfarlanes LLP

The Trials And Tribulations Of Interest Withholding Tax

United Kingdom Tax

M

Macfarlanes LLP

Current European Trends In Private Equity Management Equity Plans (MEPs)

United Kingdom Tax

AM

Alvarez & Marsal

HMRC Increases VAT Recovery For DB Pension Investment Costs

United Kingdom Tax

TS

Travers Smith LLP

Need To Know: Amending Self-assessment Tax Returns

United Kingdom Tax

M

Macfarlanes LLP

UK Non-Dom Inheritance Tax U-Turn: What High-Net-Worth UK Residents Need To Know Now

United Kingdom Tax

HL

Hunters

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Need To Know: Costs In The Tax Tribunals

United Kingdom Tax

M

Macfarlanes LLP

Staying Behind But Planning Ahead: Tax Efficient Planning When Non-Doms Leave The UK But Their Children Remain

United Kingdom Tax

WL

Withers LLP

Happy New Job And Happy New Tax Year?

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

DORA Delegated Regulation On Threat-Led Penetration Testing Published In Official Journal

European Union Finance

KM

Katten Muchin Rosenman LLP

A Practitioner's Perspective: Four Keys To Success For A AssS-To-AI Transition

United Kingdom Technology

A

AlixPartners

Proposed Changes To ILR: What UK Businesses Need To Know

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

UK Immigration Overhaul – Key Changes From 22 July 2025

United Kingdom Immigration

WB

WestBridge Business Immigration

Understanding The Employment Rights Bill: A New Era For Employers, Employees And Workers (Video)

United Kingdom Employment

AG

Anthony Gold Solicitors LLP

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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

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

The latest round of negotiations on the development of the UN Global Plastic Treaty will commence in Geneva, Switzerland, in August, aiming to deliver the first legally binding treaty tackling plastic pollution...

United Kingdom Tax

AG

Addleshaw Goddard

Mandatory Payrolling Of Benefits In Kind Delayed To April 2027

HMRC has announced that the introduction of mandatory payrolling for most Benefits in Kind (BiKs) will be delayed by one year, until 6 April 2027.

DU

Dixcart UK

Definition Of A Family Investment Company (FIC)

FICs are companies limited by shares (an "Ltd" or "Limited") and often established by parents and/or grandparents ("Founders") to benefit themselves and their family, as shareholders.

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

From Crackdown To Calibration: The UK's Evolving Carried Interest Regime

United Kingdom Tax

AG

Akin Gump Strauss Hauer & Feld LLP

The U.S.-UK Trade Agreement Explained: Highlights And Implications

United Kingdom Strategy

DU

Dixcart UK

UK–India Free Trade Agreement: Opportunities For Indian Individuals And Businesses

United Kingdom Strategy

DU

Dixcart UK

2025 UK Tax Changes For Non-Doms: Do's And Don'ts

United Kingdom Immigration

DU

Dixcart UK

See more

Inheritance Tax

Inheritance Tax On Pension Death Benefits – Revised Proposals

The government has responded to its consultation on its proposal that from 6 April 2027, most death benefits paid from registered pension schemes (whether DB or DC) will form part of the deceased member's estate...

United Kingdom Tax

MB

Mayer Brown

Is Your Portuguese NHR Coming To An End? Have You Considered Cyprus?

Here is the scenario; You have been making the most of Portugal's fantastic tax regime for Non-Habitual Residents (NHRs) for the last 9 years. But you know that your NHR status will come to an end after the 10th year, and, if you stay in Portugal, you will have to pay tax at the standard Portuguese rates once it does end

United Kingdom Commercial

DG

Dixcart Group Limited

UK Non-Dom Inheritance Tax U-Turn: What High-Net-Worth UK Residents Need To Know Now

The UK government is reportedly reconsidering aspects of the newly implemented non-UK domiciled (non-dom) tax reforms: extending UK Inheritance Tax (IHT)...

United Kingdom Tax

HL

Hunters

Staying Behind But Planning Ahead: Tax Efficient Planning When Non-Doms Leave The UK But Their Children Remain

United Kingdom Tax

WL

Withers LLP

Happy New Job And Happy New Tax Year?

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

Liam Payne's Tragic Death… But What Of His Wishes?

United Kingdom Family

AG

Anthony Gold Solicitors LLP

Long Term Residence And Its Importance For UK Inheritance Tax (IHT) Purposes

United Kingdom Tax

BH

Boodle Hatfield

Making Lifetime Gifts: How To Give Without Paying More Inheritance Tax

United Kingdom Tax

HC

Herrington Carmichael

A Transatlantic Opportunity – Why US Clients Are Embracing The UK TRF

SI

Sentient International Limited

See more

Income Tax

Beard v HMRC: Capital Dividends. A Triumph Of Form Over Substance?

The recent UK Court of Appeal decision in Beard considered the treatment of dividends from a non-UK company, particularly the interpretation of ‘dividends of a capital nature'.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Purpose Re-visited: The UT's Decision In Osmond And Allen v HMRC

Nearly a year ago, we wrote about the First-tier Tribunal's (FTT) decision in Osmond and ors v HMRC [2024] UKFTT 00378. Our view was that, while the recent case law concerning main...

United Kingdom Tax

M

Macfarlanes LLP

Is Your Portuguese NHR Coming To An End? Have You Considered Cyprus?

Here is the scenario; You have been making the most of Portugal's fantastic tax regime for Non-Habitual Residents (NHRs) for the last 9 years. But you know that your NHR status will come to an end after the 10th year, and, if you stay in Portugal, you will have to pay tax at the standard Portuguese rates once it does end

United Kingdom Commercial

DG

Dixcart Group Limited

Travers Smith's Alternative Insights: The Impact Of UK Tax Policy

United Kingdom Tax

TS

Travers Smith LLP

The Trials And Tribulations Of Interest Withholding Tax

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Staying Behind But Planning Ahead: Tax Efficient Planning When Non-Doms Leave The UK But Their Children Remain

United Kingdom Tax

WL

Withers LLP

Happy New Job And Happy New Tax Year?

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

Management Equity Plans In A Mobile World - Restricted Share Awards

United Kingdom Tax

AM

Alvarez & Marsal

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

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UK Autumn Budget 2024 - Key Points And What It Means For You (Video)

WL

Withers LLP

2024 Autumn Budget Predictions - Jason Clatworthy (Video)

AM

Alvarez & Marsal

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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