United Kingdom: National Insurance

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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.

Personal Tax Returns For Doctors: A Guide For Doctors, Nurses, NHS, And Locum Practitioners

Filing personal tax returns can be one of the most stressful aspects of a doctor's professional life, particularly for those balancing NHS employment with locum work.

United Kingdom Tax

HS

Halliday Styan

Beyond The Non-Dom Era: Why A Will Is Central To UK Wealth Management

When the UK ended its non-domicile tax regime in April 2025, the change was more than just a technical tax reform, it was a signal that the country's relationship with global wealth had fundamentally shifted

Worldwide Strategy

DU

Dixcart UK

Autumn Budget 2025: What To Expect

Among the many rumours surrounding the upcoming 2025 Budget, proposed changes to the UK's Inheritance Tax regime have dominated the headlines.

United Kingdom Strategy

DU

Dixcart UK

Territorial Aspects Of The New Carried Interest Regime

From 6 April 2026, the UK's carried interest regime will be reformed so that carried interest is taxed within the income tax and National Insurance Contributions...

United Kingdom Tax

M

Macfarlanes LLP

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

United Kingdom Strategy

DU

Dixcart UK

Case Study: Navigating The UK's Inheritance Tax Challenges

Worldwide Commercial

DU

Dixcart UK

Possible Introduction Of "Partnership NICs": What It Would Mean For Private Capital Managers

United Kingdom Tax

TS

Travers Smith LLP

Tax - Incentives And Personal: Insights For In-House Counsel - Autumn 2025

United Kingdom Tax

TS

Travers Smith LLP

Employment Tax Update - September 2025

United Kingdom Tax

M

Macfarlanes LLP

New Identity Verification Requirements With Companies House

Worldwide Strategy

DU

Dixcart UK

Why Family Offices Are Staying In London Despite Proposed Tax Changes

Worldwide Strategy

DU

Dixcart UK

Employment Tax Update - August 2025

United Kingdom Tax

M

Macfarlanes LLP

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

United Kingdom Tax

DU

Dixcart UK

Employment Tax Update - June 2025

United Kingdom Employment

M

Macfarlanes LLP

European Parliament Takes Next Step To Reduce Scope Of CSRD

United Kingdom Commercial

PR

Proskauer Rose LLP

UK Immigration Salary List 2025

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

Major ILR Changes Incoming – A Moment Of Unprecedented Shift

United Kingdom Immigration

WB

WestBridge Business Immigration

The UKIPO's Consultation On Changes To UK Design Law And Its Possible Impact On Fashion Designs (Podcast)

United Kingdom IP

HL

HGF Ltd

Peer-To-Peer Podcast With Cathy Temple (Podcast)

United Kingdom Law Practice

LS

Lewis Silkin

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)

This gives rise to several practical issues, especially where a trade sale is not likely, or the existing management team are perhaps not in a position to be able to raise sufficient funds to affect...

United Kingdom Strategy

DU

Dixcart UK

Key Highlights Of The UK Budget 2025 Measures To Support Workers And Economic Growth

The UK budget presented by the Chancellor includes several key measures aimed at boosting employment...

United Kingdom Tax

NP

Nexdigm Private Limited

Employment Tax Update - May 2025

United Kingdom Tax

M

Macfarlanes 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

Salary Sacrifice Arrangements

United Kingdom Employment

TS

Travers Smith 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

Register Of Overseas Entities And Its Impact On Property Ownership

United Kingdom Tax

DG

Dixcart Group Limited

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

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

Private Residence Relief (PRR) is one of the most valuable tax reliefs available to individuals in the UK. It can exempt all or part of the gain made on the sale of your home from Capital Gains Tax (CGT).

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

Employee Loans: Increase In HMRC's Official Rate Of Interest To 3.75%

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

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

Companies can now use a new online service introduced by HMRC on 31 December 2024 to disclose errors that have mistakenly been made when claiming R&D tax relief. This service is intended for unintentional errors and is not applicable to deliberate or fraudulent claims. Here's a summary of how this service works:

United Kingdom Tax

DU

Dixcart UK

Employment Tax Update - February 2025

This bulletin follows the release of the February Agent Update (Issue 128). In this issue we cover the content most relevant to employment taxes and reward activities.

United Kingdom Employment

M

Macfarlanes LLP

How To Prepare For Mandatory Payrolling Of Benefits In Kind

In a significant move towards modernising tax processes, HM Revenue & Customs (HMRC) has announced that, from April 2026, the payrolling of benefits in kind (BIKs) will become mandatory for employers.

United Kingdom Tax

LF

Lubbock Fine

Maximise Your Finances With Our Year End Tax Planning Guide

The ideal time tFundamental changes to the tax position on UK resident non-doms and other new arrivers to the UK are to apply from 6 April 2025...

United Kingdom Tax

LF

Lubbock Fine

Incentives And Remuneration: Winter Update

United Kingdom Tax

TS

Travers Smith LLP

Understanding Tax Relief On Surgery Costs For Self-Employed Business Owners

DU

Dixcart UK

2024 Budget: Key Changes And The Implications For Individuals And Businesses

United Kingdom Tax

PB

Parker Bullen

EMI Options: Understanding HMRC's October 2024 Updates To Its Manual Guidance Regarding The Independence Test

United Kingdom Commercial

LS

Lewis Silkin

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

United Kingdom Tax

DG

Dixcart Group Limited

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

Worldwide Immigration

DU

Dixcart UK

UK Autumn Budget 2024: Key Points For Employers

United Kingdom Employment

LM

Littler Mendelson

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

UK Tax Round Up - November 2024

United Kingdom Tax

PR

Proskauer Rose LLP

Tax - Incentives And Personal Insights For In-house Counsel | Autumn 2024

United Kingdom Tax

TS

Travers Smith LLP

The UK Autumn Budget 2024: Key Tax Changes And Implications For Non-Doms

Worldwide Immigration

DG

Dixcart Group Limited

Unpacking The Budget Part 1: Changes To Capital Gains Tax (CGT)

United Kingdom Tax

LF

Lubbock Fine

Autumn Budget 2024 – The Impact On Private Individuals

United Kingdom Tax

C

Cripps

How The Autumn Budget Will Affect The Retail And Leisure Sector

United Kingdom Tax

C

Cripps

Autumn Budget 2024 – National Insurance Contributions

United Kingdom Tax

MC

Memery Crystal

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Latest Videos

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

WL

Withers LLP

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