United Kingdom: Income 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.

Need To Know: Appealing An HMRC Decision

Navigating tax disputes can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we provide an overview of what is involved in appealing HMRC decisions.

United Kingdom Tax

M

Macfarlanes 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 Announces Closure Of Joint Online Accounts And Company Tax Return Service

Companies House and HM Revenue and Customs (HMRC), the UK tax authority announced, on 6 March, that they will be closing the joint online accounts and company tax return service on 31 March 2026.

United Kingdom Tax

TS

The Sovereign Group

Higher Rate Tax Relief On Pension Contributions

Want to make the most of your pension savings? You could claim up to 45% tax relief on contributions, plus carry forward unused allowances. Here's how to boost your retirement pot with generous HMRC incentives.

United Kingdom Tax

IG

IR Global

Beckham's Law – The Incentives And Challenges Of The Infamous Spanish Tax Scheme

United Kingdom Tax

WL

Withers LLP

Statutory Residence Test: HMRC "Prevented" From Denying "Exceptional Circumstances"

United Kingdom Tax

M

Macfarlanes LLP

Doom Or Boom? Why Trusts Still Matter In A Post-Domicile World

United Kingdom Tax

SI

Sentient International Limited

A New Era For UK Inheritance Tax: What The 2025 Reforms Mean For You

DU

Dixcart UK

Gifts With Reservation Of Benefit: A Common Pitfall In Inheritance Tax Planning

DU

Dixcart UK

Understanding Private Residence Relief (PRR): Protecting Your Home From Capital Gains Tax

DU

Dixcart UK

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Tariffs And Tax – A Different Perspective

United Kingdom Tax

M

Macfarlanes LLP

Tax Investigations And Disputes Newsletter - April 2025

United Kingdom Tax

M

Macfarlanes LLP

Government's Consultation On Agricultural And Business Property Reforms: How Will This Affect Inheritance Tax?

United Kingdom Tax

HL

Hunters

BRPs And BRCs Can Be Used To Enter The UK Until 1 June 2025

United Kingdom Immigration

LS

Lewis Silkin

A Brave New World (Of Succession Planning) Following The October 2024 Budget?

United Kingdom Family

Sa

Shepherd and Wedderburn LLP

Sponsor Licence Application Eligibility And Overview (Video)

United Kingdom Immigration

WB

WestBridge Business Immigration

Ius Laboris Podcast: Hot Topics In Employee Data Privacy In Germany And Luxembourg

United Kingdom Privacy

LS

Lewis Silkin

Monthly Regulatory Newsletter – April 2025

United Kingdom Finance

RQ

RQC Group

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

A New Era For UK Inheritance Tax: What The 2025 Reforms Mean For You

From 6 April 2025, the UK will move to a new residence-based system for Inheritance Tax (IHT), marking one of the most significant shifts in the taxation of wealth in recent decades.

DU

Dixcart UK

Gifts With Reservation Of Benefit: A Common Pitfall In Inheritance Tax Planning

Gifting assets during your lifetime can be an effective estate planning tool—but it must be done carefully to avoid unexpected inheritance tax (IHT) consequences.

DU

Dixcart UK

Register Of Overseas Entities And Its Impact On Property Ownership

Most of the information given to Companies House about overseas entities, beneficial owners and managing officers, will be publicly available on the Register of Overseas Entities. This is intended to increase transparency, allowing law enforcement agencies to investigate suspicious wealth more effectively.

United Kingdom Tax

DG

Dixcart Group Limited

Non-Dom Alternatives

E

Eptalex Law Firm LLP

Short-Term Business Visitors – Are You Ready To Submit Your Appendix 4 Report?

United Kingdom Tax

M

Macfarlanes LLP

Understanding The UK's New Foreign Income And Gains Rules

DG

Dixcart Group Limited

UK Tax Round Up - February 2025

United Kingdom Tax

PR

Proskauer Rose LLP

New Service For Disclosing Errors In Claims For R&D Tax Relief

United Kingdom Tax

DU

Dixcart UK

Are You A UK Non Domiciled Person? You Must Relocate To Cyprus!

European Union Tax

CA

CYAUSE Audit Services Ltd

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Inheritance Tax

Doom Or Boom? Why Trusts Still Matter In A Post-Domicile World

If you've been non-UK resident for 10 years or more, the FIG regime offers a four-year exemption from UK tax on foreign income and gains, even if remitted to the UK.

United Kingdom Tax

SI

Sentient International Limited

Government's Consultation On Agricultural And Business Property Reforms: How Will This Affect Inheritance Tax?

Senior Associate, Katie Martin and Associate, Louise Garret explores how proposed reforms could reshape long-standing relief mechanisms, particularly affecting business...

United Kingdom Tax

HL

Hunters

George Foreman – Who Is Set To Inherit His Grill Empire?

On March 21 2025, the legendary boxer George Foreman passed away leaving behind an estimated $300 million estate (equating to around £230 million)...

United Kingdom Family

HC

Herrington Carmichael

Non-Dom Alternatives

E

Eptalex Law Firm LLP

Former Non-Doms Dropping Private Club Memberships: Act In Haste, Repent At Leisure

United Kingdom Tax

WL

Withers LLP

A Brave New World (Of Succession Planning) Following The October 2024 Budget?

United Kingdom Family

Sa

Shepherd and Wedderburn LLP

Who Pays Inheritance Tax In The UK When Some Shares Are Exempt And Others Are Not?

United Kingdom Tax

WL

Withers LLP

The UK's New IHT Regime: Good News For British Ex-pats

United Kingdom Tax

TS

The Sovereign Group

Estate Planning For Farmers: Essential Strategies For Protecting Your Family Farm

United Kingdom Tax

S

Stronachs

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Income Tax

Salary Sacrifice Arrangements

With employer's National Insurance contributions (NICs) now at 15% and tax bands frozen, salary sacrifice arrangements are an increasingly popular choice for employees and employers looking to reduce their costs.

United Kingdom Employment

TS

Travers Smith LLP

Higher Rate Tax Relief On Pension Contributions

Want to make the most of your pension savings? You could claim up to 45% tax relief on contributions, plus carry forward unused allowances. Here's how to boost your retirement pot with generous HMRC incentives.

United Kingdom Tax

IG

IR Global

Statutory Residence Test: HMRC "Prevented" From Denying "Exceptional Circumstances"

Share In the latest round of the A Taxpayer v HMRC [2025] EWCA Civ 106 litigation, the Court of Appeal has restored the earlier decision of the First-tier Tribunal (FTT)...

United Kingdom Tax

M

Macfarlanes LLP

Simplified Process For Employer NICs Joint Elections For Employment-related Securities

United Kingdom Employment

LS

Lewis Silkin

A New Era For UK Inheritance Tax: What The 2025 Reforms Mean For You

DU

Dixcart UK

Gifts With Reservation Of Benefit: A Common Pitfall In Inheritance Tax Planning

DU

Dixcart UK

Understanding Private Residence Relief (PRR): Protecting Your Home From Capital Gains Tax

DU

Dixcart UK

(Ooh Aah) Just A Little Bit... Of Global Mobility Guidance To Eurovision

Worldwide Immigration

LS

Lewis Silkin

Employment Tax Update - April 2025

United Kingdom Employment

M

Macfarlanes LLP

See more

Transfer Pricing

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

Given that the threat of tariffs has now become a reality there's no shortage of commentary on this subject. This note puts to one side the geopolitics of the tariff rates and instead focuses on the interaction of tariffs...

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

Autumn Budget 2024 - Business Taxes

United Kingdom Tax

TS

Travers Smith 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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