United Kingdom: Sales Taxes: VAT, GST

The international movement of fine art presents collectors with an increasingly complex web of legal, tax, and regulatory challenges spanning export restrictions, customs duties, and anti-money laundering rules. This analysis examines the key considerations for navigating cross-border art transactions, comparing regulatory frameworks across the UK, EU, and US while exploring the future of global art regulation.

This comprehensive pensions update examines critical regulatory developments affecting UK pension schemes, from the anticipated surplus release framework coming in 2027 to emerging AI governance expectations. The bulletin covers major consultations on transfer regulations, VAT recovery changes, and flexible apportionment arrangements, while analyzing recent Ombudsman determinations on forfeiture clauses and overpayment recovery periods.

The Upper Tribunal has dismissed Barclays' appeal concerning whether a US company's UK branch qualified as a 'fixed establishment' for VAT grouping purposes, finding that substance matters...

This GT Advisory shares practical guidance on insuring tax risks in the context of M&A transactions...

The High Court made the first compulsory winding up order under section 85 of the Finance Act 2022, which enables a promoter of a tax avoidance scheme...

Before then, businesses in the private sector were able to engage contractors using personal services companies (or other intermediaries) without having to give too much thought to the contractor's...

The UK Rail minister is looking to push towards standardised rolling-stock designs. Could this reshape the industry - not just operationally, but commercially?

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.

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.