United Kingdom: Withholding Tax

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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.

Pause For Thought: Withholding Tax On UK Interest & Claiming Treaty Relief (Podcast)

During 2025, HMRC paused their concessionary treatment for administrative errors relating to withholding tax on cross-border interest payments.

United Kingdom Tax

TS

Travers Smith LLP

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

It is February 2026 and two people are sitting at the departure gate at Heathrow waiting for their (inevitably) delayed flight to the Bahamas. They start a conversation about why they are heading to this Caribbean island.

United Kingdom Commercial

DG

Dixcart Group Limited

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

New Year Tax Checklist For Private Capital Managers

That section exempts certain foreign government investors (892 Investors) from US tax but, broadly, does not apply to commercial activity.

TS

Travers Smith LLP

Withholding The Withholding Tax Concession: HMRC Pauses Concession For Errors When Withholding Tax On Interest

United Kingdom Tax

TS

Travers Smith LLP

High Court Dismisses Claim By Danish Tax Authority Seeking Recovery Of £1.4 Billion Of Dividend Withholding Tax Refund Paid Under Invalid Claims From Cum-ex Trading

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Case Study: Navigating The UK's Inheritance Tax Challenges

United Kingdom Commercial

DG

Dixcart Group Limited

Case Study: Navigating The UK's Inheritance Tax Challenges

Worldwide Commercial

DU

Dixcart UK

Assets In The UK And Inheritance Tax – Planning Opportunities Available For Certain Individuals

DG

Dixcart Group Limited

Value-Added Tax (VAT) In Portugal

Worldwide Commercial

DG

Dixcart Group Limited

Tax Investigations And Disputes Newsletter - September 2025

United Kingdom Tax

M

Macfarlanes LLP

Suitable Structures And Jurisdictions For Setting Up A Family Office

United Kingdom Family

WL

Withers LLP

The Trials And Tribulations Of Interest Withholding Tax

United Kingdom Tax

M

Macfarlanes LLP

The FASTER Directive—where Are We Now?

European Union Tax

AO

A&O Shearman

Government Signals Retrospective Extension Of ILR Route To Ten Years

United Kingdom Immigration

WB

WestBridge Business Immigration

SFDR 2.0 In Focus: Key Industry Pressure Points And Early Signals From Council And European Parliament

European Union Finance

KL

Herbert Smith Freehills Kramer LLP

Pensions Playbook: Investing In The UK (Podcast)

United Kingdom Employment

MB

Mayer Brown

Analysis Of Spring 2026 UK Immigration Rule Changes For Employers

United Kingdom Immigration

LS

Lewis Silkin

Hotels Unpacked - A Glimpse Into The World Of Luxury With Rocco Forte Hotels (Podcast)

United Kingdom Finance

M

Macfarlanes LLP

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

Significant changes were introduced to the UK's tax rules for non-domiciled individuals from 6 April 2025. The remittance basis for non-UK domiciled individuals has been replaced with a residency-based system.

Worldwide Commercial

DG

Dixcart Group Limited

UK–India Free Trade Agreement: Strategic Opportunities For Indian Individuals And Businesses

On 6 May 2025, the United Kingdom and India finalised a landmark Free Trade Agreement, marking a significant milestone in bilateral relations.

Worldwide Commercial

DG

Dixcart Group Limited

Killing Trusts Softly: The Australia-Canada-U.S. Trust Paradox

There was a time when moving to the United States was all the rage. One could not hop on a plane fast enough. Nowadays, the topic of relocation from one country to another is still part of civilized conversation...

Worldwide Commercial

WL

Withers LLP

UK Autumn Budget 2024 – What Can We Expect?

The 2024 Autumn Budget, to be delivered on 30 October by Chancellor Rachel Reeves, may introduce tax changes including potential Capital Gains Tax reforms, Inheritance Tax adjustments, pension relief cuts, and alterations to non-dom taxation and furnished holiday lets.

Worldwide Commercial

DG

Dixcart Group Limited

The UK Tax Outlook - September 2024

United Kingdom Tax

M

Macfarlanes LLP

Burlington: Good News For The Secondary Debt Market

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

UK Tax Round Up - April 2024

United Kingdom Tax

PR

Proskauer Rose LLP

"Ephemeral" Payments And Beneficial Entitlement

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Minimum Global Tax On Multinational Businesses

United Kingdom Employment

DU

Dixcart UK

Mandatory Payrolling Of Benefits From April 2026

Worldwide Employment

DU

Dixcart UK

Minimum Global Tax On Multinational Businesses

DG

Dixcart Group Limited

Dixcart's Corporate Comparison Guide- A Successful Start To Planning

United Kingdom Commercial

DG

Dixcart Group Limited

Minimum Global Tax On Multinational Businesses

As of 1 January 2024, Pillar 2 (BEPS 2.0) came into effect, as recommended by the OECD, where multinational companies are subject to a global minimum tax of 15% ...

United Kingdom Employment

DU

Dixcart UK

Mandatory Payrolling Of Benefits From April 2026

The reporting of benefits in kind (BiK) has transformed over the past few years. Gone are the days of paper based P11Ds, having been replaced by online reporting and the option of ‘payrolling' BiKs through payroll systems.

Worldwide Employment

DU

Dixcart UK

Minimum Global Tax On Multinational Businesses

As of 1 January 2024, Pillar 2 (BEPS 2.0) came into effect, as recommended by the OECD, where multinational companies are subject to a global minimum tax of 15% which will apply for the first...

DG

Dixcart Group Limited

Dixcart's Corporate Comparison Guide- A Successful Start To Planning

In our continuous commitment to providing valuable tools for our clients, we are excited to introduce the all-new ‘Corporate Comparison Guide' on our website...

United Kingdom Commercial

DG

Dixcart Group Limited

Maximising Profits, Minimising Headaches: Navigate The New Tax Rules For Side Hustles On Platforms Like Airbnb, EBay, And Vinted

United Kingdom Tax

DU

Dixcart UK

Hargreaves Property : What Does The Latest Decision Mean For UK Withholding Tax?

In many respects, the Upper Tribunal's decision in Hargreaves Property will not have surprised tax practitioners as the decision reaffirms best practice considerations...

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Real Estate Tax Checklist - June 2023

After a (relatively) quiet start to 2023 from the perspective of tax developments relating to the real estate sector, the Spring Budget and April's Tax Administration and Maintenance...

United Kingdom Tax

TS

Travers Smith LLP

UK Tax Round Up

Welcome to July's edition of our UK Tax Round Up. This month has seen a number of interesting tribunal decisions, including the denial of double tax relief...

United Kingdom Tax

PR

Proskauer Rose LLP

UK - Luxembourg Double Tax Treaty: Ratified By Both Luxembourg And UK Particular Significance For UK Real Estate Holding Structures

The United Kingdom and Luxembourg signed an updated double tax convention and protocol (DTT) in July 2022.This has now been ratified by both the UK and Luxembourg...

United Kingdom Real Estate

NR

Norton Rose Fulbright

What British Nationals Need To Know About Investing In US Real Estate

United Kingdom Real Estate

B

Buzzacott

ATAD 3: The Unshell Directive | Where Are We Now And What Are The Next Steps?

United Kingdom Tax

NR

Norton Rose Fulbright

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

UK Taxation For Overseas Investors Thinking Of Investing In UK Real Estate

Worldwide Real Estate

DU

Dixcart UK

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Luxembourg Double Tax Treaty Signed (not Yet In Force): Particular Significance For UK Real Estate Holding Structures

United Kingdom Tax

NR

Norton Rose Fulbright

Advantages Of Jersey / Guernsey Companies As UK ‘qualifying Asset Holding Companies' (QAHCs)

United Kingdom Tax

W

Walkers

Dutch Tax Classification Of Funds For Joint Account And Abolishment Of The Dutch Reit Regime: Public Consultation Provides Guidance

United Kingdom Tax

AM

Alvarez & Marsal

Good v HMRC – What Does ‘Entitled To' Mean?

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Dutch Tax Measures 2024: Looking Ahead For Real Estate Funds

United Kingdom Tax

AM

Alvarez & Marsal

Dutch Conditional Withholding Tax On Dividends: Looking Ahead For Private Equity, Real Estate And Infrastructure Funds

United Kingdom Tax

AM

Alvarez & Marsal

Dutch Tax Entity Classification Rules: Changes Announced For Funds For Joint Account

United Kingdom Tax

AM

Alvarez & Marsal

Dutch Tax Entity Classification Rules: Looking Ahead For Real Estate Funds

United Kingdom Tax

AM

Alvarez & Marsal

Weekly IRS Roundup November 21 – November 25, 2022

United Kingdom Tax

MW

McDermott Will & Emery

UK Tax Round Up - September 2022

United Kingdom Tax

PR

Proskauer Rose LLP

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What Is An Isle Of Man 2006 Act Company?

DG

Dixcart Group Limited

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