United Kingdom: Sales Taxes: VAT, GST

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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.

In HMRC v Hotel La Tour Ltd [2025] UKSC 46, the UK Supreme Court considered whether a holding company was entitled to recover input Value Added Tax on professional fees incurred in connection with the sale of its shares in a subsidiary.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Hotel La Tour Supreme Court Ruling: Final Confirmation On VAT Recovery For Share Sale Adviser Fees

In a unanimous judgment, the UK Supreme Court has given final confirmation that VAT incurred on adviser fees connected with an exempt share sale is not recoverable...

United Kingdom Tax

PR

Proskauer Rose LLP

VAT On Locum Medical Practitioners: A 'Fractious' Case But Some Welcome Clarity

When is a supply of staff not a standard-rated supply of staff? Potentially where it is a supply of locum medical practitioners falling within the scope of the VAT exemption under item 5 of VATA 1994 Sch 9 Group 7.

United Kingdom Healthcare

AG

Addleshaw Goddard

VAT Recovery On Deal Costs Restricted

The Supreme Court has unanimously dismissed an appeal by a company that had argued it was entitled to recover the input Value Added Tax (VAT) on professional fees it had incurred...

United Kingdom Tax

TS

Travers Smith LLP

Martland And Medpro: When Will The Tax Tribunals Permit A Late Appeal?

United Kingdom Tax

AG

Addleshaw Goddard

Tax Tribunal Denies Import VAT Deduction For Customer-owned Goods

United Kingdom Tax

AG

Addleshaw Goddard

TCC Enforces Adjudicator's Decision To Apply His Own "Fair And Reasonable" Rates

United Kingdom Real Estate

Sa

Shepherd and Wedderburn LLP

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

Autumn Budget 2025: Insights And Analysis

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

The Autumn Budget 2025: Measures To Close The Tax Gap

United Kingdom Tax

M

Macfarlanes LLP

UK Autumn Budget 2025: Tax Update

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

The Autumn Budget 2025: Business Tax Perspective

United Kingdom Tax

M

Macfarlanes LLP

Standardisation In Rail: Unlocking IP Revenue Streams For Manufacturers?

United Kingdom IP

MC

Marks & Clerk

Legislation To Reverse PACCAR Decision And Regulate Litigation Funding Agreements Accelerated

United Kingdom Litigation

LS

Lewis Silkin

Employment Winter Newsletter 2025

United Kingdom Employment

TS

Travers Smith LLP

Employer Compliance Essentials: Navigating The UK Right To Work Check Scheme (Podcast)

United Kingdom Immigration

MB

Mayer Brown

What Differences Can Corporates Leverage Between US And UK Capital Markets? (Video)

United Kingdom Finance

BC

Bryan Cave Leighton Paisner

Data Centres: Common Issues And How To Avoid Them (Video)

United Kingdom Real Estate

FE

Fenwick Elliott LLP

UK Budget 2025: Key Tax Changes And What You Need To Know

Rachel Reeves delivered her Budget for the UK on 26 November. We run through the main points to note for businesses, individuals and growth companies.

United Kingdom Tax

AG

Addleshaw Goddard

Autumn Budget 2025—Tax Overview

UK Chancellor of the Exchequer Rachel Reeves announced her second Budget on November 26, 2025. We set out below a summary of the main tax measures announced.

United Kingdom Tax

AO

A&O Shearman

Autumn Budget 2025

Any follower of British politics knows that every Budget Day arrives with a swirl of promises, pressures, and speculation.

United Kingdom Tax

TS

Travers Smith LLP

UK Budget 2025 - An End To Uncertainty? (Video)

In 1947 Hugh Dalton resigned as UK Chancellor when part of his Budget speech was leaked 20 minutes beforehand.

United Kingdom Tax

WL

Withers LLP

Autumn Budget 2025 – What's The Tax Impact On The Real Estate Sector?

United Kingdom Real Estate

BC

Bryan Cave Leighton Paisner

The VAT Basics: A Simple Guide For Small Businesses

United Kingdom Tax

HS

Halliday Styan

Proving Dishonesty In Accessory Liability Claims: Lessons From Transworld v FCIB

United Kingdom Litigation

M

Macfarlanes LLP

Trump Tariffs: The UK Response

Worldwide International

M

Macfarlanes LLP

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

Worldwide Strategy

DU

Dixcart UK

Reflections Ahead Of The UK Autumn Budget 2025

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2025: What To Expect

United Kingdom Strategy

DU

Dixcart UK

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

United Kingdom Strategy

DU

Dixcart UK

Pharos Offshore Group Ltd v Keynvor Morlift Ltd

United Kingdom Tax

FE

Fenwick Elliott LLP

Making Tax Digital (MTD): A Guide For UK Sole Traders, Self-Employed & Landlords

United Kingdom Tax

HS

Halliday Styan

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

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

Planning the future of your wealth is not just about tax efficiency or legal structures; it is about protecting what matters most and creating a legacy that reflects your values.

United Kingdom Strategy

DU

Dixcart UK

Pharos Offshore Group Ltd v Keynvor Morlift Ltd

The judgment dealt with a number of consequential matters that the parties had been unable to agree following a main judgment, where Constable J determined that the balance...

United Kingdom Tax

FE

Fenwick Elliott LLP

Making Tax Digital (MTD): A Guide For UK Sole Traders, Self-Employed & Landlords

MTD is HMRC's programme to move tax reporting and record-keeping into the digital age. It already applies to VAT-registered businesses and is being rolled out (in phases) for those reporting Income Tax, specifically from self-employment and property.

United Kingdom Tax

HS

Halliday Styan

Tax - Corporate: Insights For In-house Counsel - Autumn 2025

United Kingdom Tax

TS

Travers Smith LLP

Why Family Offices Are Staying In London Despite Proposed Tax Changes

Last month, Bloomberg reported that despite the abolition of the UK non-dom regime and the looming prospect of wealth taxes, London remains a magnet for family offices.

Worldwide Strategy

DU

Dixcart UK

Setting Up A Business In France

An entrepreneur intending to set up a business in France must be fully aware of the steps that must be taken.

United Kingdom Commercial

GP

Giambrone & Partners

Suite Victory: Hotelbeds' Successful Judicial Review Claim

It has become increasingly difficult for taxpayers to obtain permission to apply for judicial review, let alone be successful in their claim.

United Kingdom Tax

M

Macfarlanes LLP

Welcome to this edition of Weil's UK Tax Digest, featuring a roundup of key tax developments. The past six months have seen significant policy announcements...

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

Local Authority Leisure Services And The Agency Model: What Is The Impact Two Years On?

United Kingdom Government

BJ

Browne Jacobson

What Can You Expect From The 2025 Autumn Budget?

United Kingdom Tax

WL

Withers LLP

On Alert: Key Signs Of Distress In Independent Schools

United Kingdom Consumer

FR

FRP Advisory

Legislation Day Announcements

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

HMRC Increases VAT Recovery For DB Pension Investment Costs

United Kingdom Tax

TS

Travers Smith LLP

Recovery Of VAT On DB Pension Scheme Investment Costs – New HMRC Policy

United Kingdom Employment

MB

Mayer Brown

Mandatory Payrolling Of Benefits In Kind Delayed To April 2027

DU

Dixcart UK

Definition Of A Family Investment Company (FIC)

Worldwide Strategy

DU

Dixcart UK

The Benefits Of An Employee Ownership Trust (EOT)

United Kingdom Strategy

DU

Dixcart UK

UK Pensions: What's New This Week? June 23, 2025

United Kingdom Employment

AO

A&O Shearman

Frequently Asked Questions On Termination Payments

United Kingdom Tax

LS

Lewis Silkin

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

Worldwide Commercial

DG

Dixcart Group Limited

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

United Kingdom Tax

NP

Nexdigm Private Limited

Real Estate Tax Checklist - May 2025

United Kingdom Real Estate

TS

Travers Smith LLP

Reserved Investor Fund (RIF)

United Kingdom Finance

M

Macfarlanes LLP

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