United Kingdom: Tax Authorities

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Article
UK Property Tax After Andy Burnham: What Commercial Real Estate Should Be Watching
Andy Burnham's appointment as UK Prime Minister has reignited debate over property taxation reform, with historical advocacy for replacing council tax and stamp duty land tax with ownership-based levies. While recent statements suggest immediate abolition is off the table, the uncertainty surrounding potential shifts from transactional to land value or wealth-based taxation carries significant implications for commercial real estate strategy, development viability, and portfolio management.
United Kingdom Tax
WL
Withers LLP
Article
Travers Smith's Alternative Insights: Private Capital Faces More Tax Scrutiny
The UK's new government faces a delicate challenge: raising revenue from higher earners while maintaining London's status as a global financial hub. Recent Supreme Court victories by HMRC against major hedge funds signal an increasingly aggressive stance on executive remuneration that could pose fresh obstacles for private capital firms already grappling with carried interest reforms and non-dom rule changes.
United Kingdom Tax
TS
Travers Smith LLP
Article
The New UK Securities Transfer Tax: 10 Key Points
The UK government has published draft legislation for a new Securities Transfer Tax (STT) set to replace stamp duty and SDRT in 2027, marking a significant modernisation of the UK's share taxation regime. While the main 0.5% rate remains unchanged, the reform introduces a single, digitally-administered framework that promises to simplify compliance and accelerate share registration processes. This comprehensive analysis examines ten critical aspects of the proposed legislation, from timing accommodations fo
United Kingdom Tax
MB
Mayer Brown
Article
Finalised Guidance On Reformed Investment Manager Exemption Published
HMRC has published final guidance on the reformed UK investment manager exemption (IME), introducing significant changes that broaden its scope and remove the problematic 20% test. The updated guidance clarifies how the exemption applies to transparent funds and carried interest arrangements, providing crucial certainty for non-resident investors and UK asset managers navigating the country's tax regime.
United Kingdom Tax
TS
Travers Smith LLP
Article
Pensions And Inheritance Tax—preparing For 2027
Starting April 6, 2027, the UK will fundamentally transform how pension scheme death benefits are treated for inheritance tax purposes, bringing unused pension funds and death benefit lump sums largely within the scope of IHT. This major policy shift introduces the concept of "Notional Pension Property" and will significantly impact scheme administration, member communications, and estate planning decisions.
United Kingdom Employment
AO
A&O Shearman
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