United Kingdom: Tax Treaties

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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.

UK HMRC Pauses Concession On Failures To Withhold Tax On Interest Payments

HM Revenue & Customs (HMRC) has paused operation of its long‑standing practice under which, where UK‑source yearly interest was paid gross to a treaty-entitled overseas lender before HMRC clearance was obtained, the borrower, ...

United Kingdom Tax

MB

Mayer Brown

Autumn Budget 2025: Key Highlights And What They Mean For You

On Wednesday 26 November, Chancellor Rachel Reeves delivered her second Autumn Budget focusing on raising revenue through tax freezes and targeted levies, whilst increasing welfare support and minimum wage to address the cost-of-living pressures.

Worldwide Strategy

DU

Dixcart UK

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

Reforms To UK Inheritance Tax: The Move To A Residence-based Regime

There have been major changes this year to the UK's tax regime for individuals with an international connection. Our separate article considers the abolition of the "non-dom" regime...

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2025: What To Expect

United Kingdom Strategy

DU

Dixcart UK

Territorial Aspects Of The New Carried Interest Regime

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

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

Tax Investigations And Disputes Newsletter - September 2025

United Kingdom Tax

M

Macfarlanes LLP

What Constitutes A POEM?

CW

Cadwalader, Wickersham & Taft LLP

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

United Kingdom Tax

DU

Dixcart UK

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

United Kingdom Tax

AM

Alvarez & Marsal

Haworth v HMRC: There's No Place Like POEM

United Kingdom Tax

M

Macfarlanes LLP

Crypto Cracker: 12 Things To Know About The FCA's Cryptoassets Papers CP25/40 And CP25/41

United Kingdom Technology

TS

Travers Smith LLP

Building Safety Act 2022: What To Expect In 2026 - Levy, BSR Reform, Second Staircases And Remediation Bill

United Kingdom Real Estate

GW

Gowling WLG

New National Minimum Wage Rates For April 2026

United Kingdom Employment

d

didlaw

The EU's Digital Omnibus: Everything You Need To Know

European Union Technology

IL

Ius Laboris

When Can Social Care Legally Remove Your Children? (4 December 2025) (Video)

United Kingdom Family

DL

Duncan Lewis & Co Solicitors

Plastics: Next Steps For The UN Global Plastics Treaty And Key UK And EU Regulatory Developments

The latest round of negotiations on the development of the UN Global Plastic Treaty will commence in Geneva, Switzerland, in August, aiming to deliver the first legally binding treaty tackling plastic pollution...

United Kingdom Tax

AG

Addleshaw Goddard

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

The FASTER Directive—where Are We Now?

European Union Tax

AO

A&O Shearman

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

United Kingdom Tax

AG

Akin Gump Strauss Hauer & Feld 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

RBC: From The Island Of Literal Interpretation To The Continental Shelf

United Kingdom Tax

AG

Addleshaw Goddard

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

Register Of Overseas Entities And Its Impact On Property Ownership

United Kingdom Tax

DG

Dixcart Group Limited

Non-Dom Alternatives

E

Eptalex Law Firm LLP

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

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

Non-Dom Alternatives

‘Non-domiciled' or ‘non-dom' refers to a historic British tax regime that permitted UK tax residents to benefit from not paying tax on their foreign income and gains...

E

Eptalex Law Firm LLP

Short-Term Business Visitors – Are You Ready To Submit Your Appendix 4 Report?

United Kingdom Tax

M

Macfarlanes LLP

Lucy Byrne Examines The First Post-Budget HMRC Non-dom Taxation Subgroup Meeting In ThoughtLeaders4 Private Client Magazine

As we move into the New Year, the dust has begun to settle following the 2024 Autumn Budget. On 18 November 2024, HMRC invited members of its Wealthy...

United Kingdom Tax

HL

Hunters

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

A client who is a social media influencer has incurred significant costs for both back and cosmetic surgeries.

DU

Dixcart UK

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

The article discusses the UK government's new tax rules for non-domiciled individuals, replacing the remittance basis with a residence-based system. It explores the implications for non-doms, including tax on foreign income, inheritance, and potential relocation strategies.

United Kingdom Tax

DG

Dixcart Group Limited

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

The UK's new tax regime for non-domiciled individuals replaces the remittance basis with residence-based taxation from April 2025, significantly increasing tax liabilities on global income and inheritance.

Worldwide Immigration

DU

Dixcart UK

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

Worldwide Immigration

DG

Dixcart Group Limited

Autumn Budget 2024: The Key Announcements And What You Need To Know

United Kingdom Immigration

DU

Dixcart UK

Change Is Coming: What Do The Proposed Changes To The UK's Non-dom Regime Mean For You?

United Kingdom Tax

WL

Withers LLP

Autumn Budget – What Might Be Instore?

DU

Dixcart UK

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Burlington: Good News For The Secondary Debt Market

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Understanding UK Corporate Tax Residency: Key Points And Implications

United Kingdom Immigration

DU

Dixcart UK

Understanding UK Corporate Tax Residency: Key Points And Implications

Worldwide Immigration

DG

Dixcart Group Limited

Navigating The Tax Maze: The Tax Treatment Of Digital Nomads

United Kingdom Tax

TS

Travers Smith LLP

Ceasing To Be UK Tax Resident – Don't Get It Wrong!

DG

Dixcart Group Limited

Anticipated Shifts In Company Size Classifications For 2024

United Kingdom Tax

DU

Dixcart UK

Government U-Turn On Benefit In Kind Tax Treatment Of 'Double Cab Pick Ups'

United Kingdom Tax

DU

Dixcart UK

Another Step Nearer For CARF In The UK

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Spring Budget 2024: UK Inheritance Tax Changes For Non-domiciliaries

United Kingdom Tax

OC

Osborne Clarke

Whenever, Wherever: Lessons From Shakira's Tax Fraud Case

United Kingdom Tax

WL

Withers LLP

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