United Kingdom: Tax Authorities

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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.

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

The position for local authority leisure services used to be clear. Where those services were provided directly by a local authority, they were regarded as "business" and subject to VAT...

United Kingdom Government

BJ

Browne Jacobson

UK Tax Round Up

Welcome to the August edition of our UK Tax Round Up, in which we consider the First-tier Tribunal's decision that an attempt to alienate partnership income...

United Kingdom Tax

PR

Proskauer Rose LLP

What Can You Expect From The 2025 Autumn Budget?

With the Budget set for 26 November, August has proved to be a bumper month for kite flying in the Treasury.

United Kingdom Tax

WL

Withers LLP

Closing The Tax Gap: HMRC's Approach To "Legal Interpretation Disputes"

In this article for Tax Journal, Sarah Ling and Jackelyn West comment on the "Transformation Roadmap" for the modernisation of HMRC and the UK's tax administration which was published on L-Day (21 July 2025), focusing heavily on proposed measures to close the tax gap and stamp out non-compliance.

United Kingdom Tax

M

Macfarlanes LLP

Travers Smith's Alternative Insights: Transatlantic Tax Policy And The Art Of The Deal (Podcast)

United Kingdom Tax

TS

Travers Smith LLP

IRS To Eliminate Use Of Paper Checks: What You Must Do Before September 30 2025

United Kingdom Tax

WL

Withers LLP

The New Carried Interest Regime: What It Means For Real Estate-based Strategies

United Kingdom Real Estate

TS

Travers Smith LLP

Across The Pond, Into The Deep - US Persons And The Lure Of Offshore Opportunities

United Kingdom Tax

M

Macfarlanes LLP

The Entertainer Moves To Employee Ownership Trust: Christian Wilson Commentary

United Kingdom Commercial

SW

Spencer West

Passing It On: Planning In Anticipation Of A Gift Tax

United Kingdom Tax

WL

Withers LLP

The One Big Beautiful Bill Act And Tax-exempt Organizations

United Kingdom Tax

WL

Withers LLP

Business Asset Disposal Relief: The Importance Of Checking Your Facts

United Kingdom Tax

AG

Addleshaw Goddard

Need To Know: Settlements And Alternative Dispute Resolution

United Kingdom Litigation

M

Macfarlanes LLP

President Trump And Making Your Inheritance Tax Planning Great Again!

United Kingdom Tax

BP

Burness Paull

AI Adoption Is Now More Important Than AI Innovation

United Kingdom Technology

A

AlixPartners

Jersey Company Formation Guide (Video)

United Kingdom Wealth Mgt

CA

Cavenwell Group

The Business Impacts Of The U.K. Motor Finance Ruling (Video)

United Kingdom Transport

A

AlixPartners

AI Tools Are Making Social Engineering Attacks Even More Convincing, And I Fear That This Is Only The Beginning

United Kingdom Technology

BS

BCL Solicitors LLP

FinTech Global FS Regulatory Round-up - W/e 29 August 2025

United Kingdom Technology

KL

Herbert Smith Freehills Kramer LLP

IHT Instalment Options

Government announces extension to interest-free inheritance tax instalment option for all qualifying assets.

United Kingdom Family

WS

Wrigleys Solicitors

FATCA/CRS: New HMRC Registration Requirement For UK Investment Managers

The International Tax Compliance (Amendment) Regulations 2025 impose a new requirement on all entities that are reporting financial institutions for purposes of the UK's automatic exchange of tax information (AEOI) regime...

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

Carried Away? UK Tax Treatment Of Carried Interest Clarified

The October 2024 budget caused considerable concern among fund managers and private equity professionals in the investment management industry that, from 6 April 2026 onwards...

United Kingdom Tax

WL

Withers LLP

Fundamental Reform Of UK Taxation Of Carried Interest

From 6 April 2026, carry will be redefined and taxed in the United Kingdom as deemed UK trade or business income where investment management services (as redefined) are performed in the UK.

European Union Tax

KG

K&L Gates LLP

Inpatriates And Carried Interest

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Vulnerable Individuals: How Can Trusts Support Them

United Kingdom Commercial

HL

Hunters

The UK Statutory Residence Test (SRT) - What You Need To Know

United Kingdom Tax

AM

Alvarez & Marsal

Legislation Day Announcements

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

What You May Have Missed On Legislation Day: HMRC's Transformation Roadmap

United Kingdom Tax

M

Macfarlanes LLP

New UK Carried Interest Tax Regime: Draft Rules Published

United Kingdom Tax

TS

Travers Smith LLP

Beard v HMRC: Capital Dividends. A Triumph Of Form Over Substance?

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

CASP Compliance Deadline. January 2026 Looms.

United Kingdom Technology

G

GTG

Travers Smith's Alternative Insights: The Impact Of UK Tax Policy

United Kingdom Tax

TS

Travers Smith LLP

New UK Carried Interest Tax Regime: Draft Rules Published

On Monday, the government published the much anticipated first draft of the legislation implementing the UK's new carried interest tax regime which is coming into force from 6 April next year.

United Kingdom Tax

TS

Travers Smith LLP

Beard v HMRC: Capital Dividends. A Triumph Of Form Over Substance?

The recent UK Court of Appeal decision in Beard considered the treatment of dividends from a non-UK company, particularly the interpretation of ‘dividends of a capital nature'.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

CASP Compliance Deadline. January 2026 Looms.

One of the more persistent misconceptions doing the rounds in crypto compliance circles is the idea that MiCAR doesn't really bite until July 2026.

United Kingdom Technology

G

GTG

Travers Smith's Alternative Insights: The Impact Of UK Tax Policy

Growth vs. revenue: The UK government is balancing its growth mission in financial services with the need to raise taxes to strengthen public finances – but the governments knows that it is not a zero-sum game.

United Kingdom Tax

TS

Travers Smith LLP

Mansion House Speech 2025 And Leeds Reforms

United Kingdom Tax

M

Macfarlanes LLP

UK Non-Dom Inheritance Tax U-Turn: What High-Net-Worth UK Residents Need To Know Now

The UK government is reportedly reconsidering aspects of the newly implemented non-UK domiciled (non-dom) tax reforms: extending UK Inheritance Tax (IHT)...

United Kingdom Tax

HL

Hunters

Need To Know: Costs In The Tax Tribunals

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 the position in relation...

United Kingdom Tax

M

Macfarlanes LLP

Staying Behind But Planning Ahead: Tax Efficient Planning When Non-Doms Leave The UK But Their Children Remain

Following the recent tax changes in the UK, there has been a wave of non-doms leaving the UK in search of more tax friendly jurisdictions. But for many their children have strong ties to the UK, in many cases having been born or raised and educated here and, in most cases, having British nationality.

United Kingdom Tax

WL

Withers LLP

UK-Perimeter Tax Rules Under The Spotlight

On 28 April 2025, the UK government launched a consultation (the "Consultation") on proposed legislation to reform the UK's transfer pricing ("TP") and permanent establishment ("PE") rules, including changes to the investment manager exemption ("IME") and a repeal of the diverted profits tax ("DPT") regime.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Update On Reform Of The UK Tax Treatment Of Carried Interest

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

Carried Interest Tax Reform: Next Steps

United Kingdom Tax

M

Macfarlanes LLP

Travers Smith's Alternative Insights: Secondary Market Liquidity Before Exit: Old Wine In New Bottles? (Podcast)

United Kingdom Commercial

TS

Travers Smith LLP

Why Filing Early Makes Sense

United Kingdom Tax

IG

IR Global

Proposed Reform Of The UK Investment Manager Exemption (IME)

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

The FASTER Directive—where Are We Now?

European Union Tax

AO

A&O Shearman

A Transatlantic Opportunity – Why US Clients Are Embracing The UK TRF

SI

Sentient International Limited

Reforms To The Taxation Of Carried Interest – Latest Update

United Kingdom Tax

D

Dechert

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Create Capacity: Have Accountants Stick To Accounting, Not Admin

United Kingdom Accounting

IG

IR Global

Tax Odyssey: The Journey To A Single Securities Tax

United Kingdom Tax

AO

A&O Shearman

UK Government Announces Update On New Carried Interest Tax Regime

United Kingdom Tax

GP

Goodwin Procter LLP

Tourism Tax: What It Could Mean For Hospitality And Public Services

United Kingdom Media & IT

SW

Spencer West

From Crackdown To Calibration: The UK's Evolving Carried Interest Regime

United Kingdom Tax

AG

Akin Gump Strauss Hauer & Feld LLP

Tax Relief For Landlords Replacing Domestic Items

United Kingdom Tax

IG

IR Global

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Latest Videos

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2024 Autumn Budget Predictions - Victoria Price (Video)

AM

Alvarez & Marsal

What Do The UK's Non-Dom Changes Mean For The Deemed Domiciled/long Term Resident Settlors Of Trusts? (Video)

WL

Withers LLP

How British Taxpayers Feel About The Non-Dom Regime | Lawyers On The Beat (Video)

Q

Quastels

The Economy: Ten Key Questions On UK Tax (Video)

MB

Mayer Brown

Trusts Taxation Reform: Not Today Please! (Video)

WC

Wilberforce Chambers

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