United Kingdom: Capital Gains 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.

What Is A Chargeable Gain In The UK?

Individuals and unincorporated businesses pay capital gains tax (CGT) on any gain, whilst companies include the gain in their total taxable profit, taxed at the corporate rate.

United Kingdom Tax

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LegalVision

UK Government Proposes Reform Of Taxation Of LLC Members

The UK government has launched a consultation on reforming the taxation of US LLC members, proposing to treat these entities as transparent for UK tax purposes to eliminate effective double taxation that can reach over 70%.

United Kingdom Tax

TS

Travers Smith LLP

HMRC Guidance Provides Welcome Comfort For Private Equity Management Rollovers

HMRC has issued updated guidance on revised share reorganisation anti-avoidance rules following Finance Act 2026 changes, addressing concerns about whether standard private...

United Kingdom Tax

PR

Proskauer Rose LLP

Advantages Of Companies As UK Qualified Asset Holding Companies (QAHCs)

A crucial requirement for QAHC eligibility is that the company is UK tax-resident, but not that it is a UK company and therefore both Jersey and Guernsey incorporated companies are eligible.

United Kingdom Tax

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Walkers

When Is A Day Not A Day? UK Tax Residence And The Statutory Residence Test

United Kingdom Commercial

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Dixcart Group Limited

Wealth And Inheritance Tax Planning: Strategic Approaches To Preserving And Transferring Your Wealth

United Kingdom Commercial

DG

Dixcart Group Limited

When Does A Trade Begin? Lessons From Putney Power

United Kingdom Tax

TS

Travers Smith LLP

UK REITs And Private Equity Real Estate Funds: Structuring Considerations

United Kingdom Finance

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Greenberg Traurig, LLP

Establishing And Managing UK Companies

United Kingdom Commercial

DG

Dixcart Group Limited

UK Annual Leave And Pay Records: What Employers Need To Know From 6 April

Worldwide Accounting

DG

Dixcart Group Limited

UK Statutory Sick Pay Reform: A More Balanced Framework For Modern Workplaces

Worldwide Commercial

DG

Dixcart Group Limited

Case Study: Navigating Complexity In The Construction And Delivery Of A Superyacht

Worldwide Transport

DG

Dixcart Group Limited

Employee Ownership Trusts: A Different Business Model

United Kingdom Commercial

LS

Lewis Silkin

The Changing Inheritance Tax Treatment Of Pensions In The UK

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

Síobhra Rush Speaks To RTÉ News On The Rights And Responsibilities In Taking Time Off Work (Video)

United Kingdom Employment

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Lewis Silkin

Voices For Change: Leading In Transformational Times With Alexandre Menais (Podcast)

United Kingdom Commercial

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A&O Shearman

Travers Smith's Alternative Insights: Governing The Huge Potential Of AI

United Kingdom Technology

TS

Travers Smith LLP

London X China Podcast Series - Episode 7: Trends In Global Pharma M&A

United Kingdom Healthcare

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Herbert Smith Freehills Kramer LLP

Renters’ Rights Act 2025: Essential Information About The Changes To The Private Rented Sector On 1 May 2026 (Videos)

United Kingdom Real Estate

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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

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Macfarlanes LLP

Unlocking Ownership: How Recent Reforms Are Reshaping Employee Share Incentives

The landscape for employee share incentives in the UK has shifted meaningfully in recent months, and for private company owners and their advisers, in particular, the timing has rarely been better to take a fresh...

United Kingdom Commercial

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Bryan Cave Leighton Paisner

Finding A Tax Smart Approach To Maximise Your Charitable Impact

In addition to the public benefit that comes with it, charitable giving can be a strategic element of personal tax planning. Understanding the intricacies of UK tax rules is, however...

United Kingdom Tax

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Withers LLP

Why Non‑UK Resident Individuals With UK Assets Should Put A UK‑Only Will In Place

If you already have a Will in your country of residence covering your worldwide assets, it is understandable to assume that your affairs are fully in order.

Worldwide Commercial

DG

Dixcart Group Limited

Deutsche Bank Pays 29 Million Euros For Cum-Ex Involvement

United Kingdom Criminal

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Rahman Ravelli Solicitors

Ceasing To Be UK Tax Resident – Don’t Get It Wrong!

United Kingdom Commercial

DG

Dixcart Group Limited

Understanding Progressive Taxation In The UK: Salary, Dividends And Pensions

DU

Dixcart UK

UK Year-End Tax Planning Strategies For 5 April 2026

Worldwide Commercial

DU

Dixcart UK

The Spring Statement Was Delivered To The UK Parliament Yesterday (3 March 2026) By The Chancellor Of The Exchequer, Rachel Reeves.

United Kingdom Tax

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Macfarlanes LLP

Ideas Of Exchange: Tightened Anti-avoidance Tests On Share-for-share Exchanges

United Kingdom Tax

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Weil, Gotshal & Manges LLP

Upper Tribunal Clarifies Application Of Mixed Member Rules In Boston Consulting Group

United Kingdom Tax

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Macfarlanes LLP

The Autumn Budget 2025: Key Changes To IHT And CGT

United Kingdom Tax

WS

Wrigleys Solicitors

Are Employee Ownership Trusts Still Worth Considering As An Exit Strategy After The Budget?

United Kingdom Employment

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Shepherd and Wedderburn LLP

Fundamental Changes To The United Kingdom's Taxation Of Carried Interest Regime

United Kingdom Tax

MB

Mayer Brown

Upper Tribunal Clarifies Application Of Mixed Member Rules In Boston Consulting Group

The Upper Tribunal has overturned a decision of the First-tier Tax Tribunal (FTT) by concluding that the Mixed Member Rules (MMRs) applied to profit sharing arrangements operated by the Boston Consulting Group.

United Kingdom Tax

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Macfarlanes LLP

The Autumn Budget 2025: Key Changes To IHT And CGT

Autumn Statement kept CGT and IHT unchanged, but APR/BPR relief rises in 2026. A timely moment for Estate, Will and Succession Planning reviews.

United Kingdom Tax

WS

Wrigleys Solicitors

Are Employee Ownership Trusts Still Worth Considering As An Exit Strategy After The Budget?

Among the array of changes introduced in the Autumn Budget was a development in the relief available when selling a business to an Employee Ownership Trust (EOT).

United Kingdom Employment

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Shepherd and Wedderburn LLP

Fundamental Changes To The United Kingdom's Taxation Of Carried Interest Regime

From 6 April 2026, carried interest arising to affected UK taxpayers will generally be taxed within the income tax regime as profits of a deemed trade.

United Kingdom Tax

MB

Mayer Brown

Share Buyback Qualified For Capital Treatment Where Undertaken For Genuine Trade Benefit

United Kingdom Tax

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Proskauer Rose LLP

Tax Squeeze On EOTs: They Are Still A Smart Exit Strategy For Founders

The UK government, as part of measures to collect more tax revenue, reduced tax reliefs on what are called employee ownership trusts. Business founders might jump to the conclusion...

United Kingdom Tax

HL

Hunters

Granting UK Company Share Options To US Employees: Traps To Avoid

UK businesses are increasingly tackling the challenge of hiring from a global talent pool. In some sectors – particularly the tech sector – it's common for the management team to include UK and US-based individuals.

United Kingdom Tax

LS

Lewis Silkin

Employee Ownership Trusts (EOTs) After Labour's CGT Cut: Legal Insight Into What Advisers Need To Know

Giorgio Pizzetti, Associate in our Corporate and Commercial department, explains how Labour's cuts to capital gains tax (CGT) relief will effect Employee Ownership Trusts (EOTs).

United Kingdom Tax

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Hunters

Private Rentals' UK Tax Squeeze – Suggested Actions

The UK Budget's rise in property income tax, combined with the continued freeze on income tax thresholds, will significantly tighten margins for landlords...

United Kingdom Tax

HL

Hunters

Navigating Global Incentive Plans

United Kingdom Tax

TS

Travers Smith LLP

EMI Options – How To Get Them Right

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Relocation, Relocation, Relocation…

United Kingdom Tax

GGI Global Alliance

The Benefits Of EMI Share Option Plans And Why More Companies Should Take Advantage Of Them

United Kingdom Commercial

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Shepherd and Wedderburn LLP

Reform Of Housing Taxes Needs Long-term Planning

United Kingdom Tax

HL

Hunters

Stopping The Brain Drain: How The UK Government Should Rethink Its Strategy On Global Talent

United Kingdom Tax

WL

Withers LLP

Legal Essentials For US Nationals Moving To The UK

United Kingdom Tax

BL

Barnes Law

Autumn Budget 2025: Key Highlights And What They Mean For You

Worldwide Strategy

DU

Dixcart UK

Autumn UK Budget 2025: Insights And Analysis

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Inheritance Tax: Gifting Smarter

United Kingdom Tax

HL

Hunters

2025 Autumn Budget

United Kingdom Tax

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Nazali

Autumn Budget 2025

United Kingdom Tax

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Macfarlanes LLP

2025 Autumn Budget: What Could It Mean For You?

United Kingdom Tax

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Rothera Bray

The Autumn Budget 2025 - Employment Tax Perspective

United Kingdom Tax

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Macfarlanes LLP

Budget 2025 Reveals Significant Expansions To EMI – Can You Now Qualify?

United Kingdom Tax

LS

Lewis Silkin

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Latest Videos

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Isle Of Man Superyacht Ownership Structures (Video)

DG

Dixcart Group Limited

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Webinar – Catch You If They Can: Proposed Changes To UK Capital Gains Tax (Video)

TS

The Sovereign Group

Sales To Employee Ownership Trusts (Video)

BK

Berg Kaprow Lewis

Creating And Updating Your Will (Video)

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Russell-Cooke Solicitors

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