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.

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

HMRC has confirmed it has paused a long‑standing concession that dealt with administrative failures to withhold income tax from payments of UK source yearly interest to overseas lenders.

United Kingdom Tax

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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

The decision is likely to influence future cases concerning deceit where digital processes of AI systems execute financial or administrative decisions...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Case Study: Navigating The UK's Inheritance Tax Challenges

In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.

United Kingdom Commercial

DG

Dixcart Group Limited

Case Study: Navigating The UK's Inheritance Tax Challenges

In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.

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

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

Worldwide Commercial

DG

Dixcart Group Limited

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

Worldwide Commercial

DG

Dixcart Group Limited

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

Worldwide Commercial

WL

Withers LLP

UK Autumn Budget 2024 – What Can We Expect?

Worldwide Commercial

DG

Dixcart Group Limited

Episode 23: Mergerspresso - Christmas Special (Podcast)

United Kingdom Finance

AG

Addleshaw Goddard

Property Newsletter: Winter 2025 (Podcast)

United Kingdom Real Estate

GC

Gatehouse Chambers

Mo Salah's Own Goal: When Venting On Social Media Outside Of The Workplace Leads To A Red Card

United Kingdom Commercial

WL

Withers LLP

Data Centres: Common Issues And How To Avoid Them (Video)

United Kingdom Real Estate

FE

Fenwick Elliott LLP

Tech 10 – Episode 9: Gartner IT Symposium: Reflections And Tech Trends For 2026 (Video)

United Kingdom Technology

A

AlixPartners

The UK Tax Outlook - September 2024

Welcome to the latest edition of our UK tax outlook designed to offer legal and practical insights into UK tax developments that have cross-border interest and relevance for your clients.

United Kingdom Tax

M

Macfarlanes LLP

Burlington: Good News For The Secondary Debt Market

In HMRC v Burlington Loan Management DAC, the Upper Tribunal upheld that the anti-abuse provision in the UK/Ireland double tax treaty didn't apply, allowing Burlington to claim tax relief. The case underscores careful consideration of double tax treaties in structuring transactions.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

UK Tax Round Up

The June UK Tax Round Up highlighted Court of Appeal's denial of interest deductions in JTI Acquisitions, Upper Tribunal's rejection of treaty abuse claims in Burlington Loan Management, and overturning of IR35 decision in Basic Broadcasting Ltd

United Kingdom Tax

PR

Proskauer Rose LLP

UK Tax Round Up

Welcome to May's edition of the UK Tax Round Up. This month has seen three interesting tribunal decisions on the unallowable purpose test applied to intragroup

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

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

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

United Kingdom Tax

NR

Norton Rose Fulbright Hong Kong

Taxes Within A Fund: Deemed Distributions Or Fund Expenses?

United Kingdom Tax

M

Macfarlanes LLP

Supreme Court Allows Danish Tax Authority To Litigate In English Courts

United Kingdom Tax

M

Macfarlanes LLP

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

In a move to tighten the tax net, HMRC has announced new measures affecting individuals engaged in online "side hustle" activities, such as selling clothes on Vinted, letting out spare rooms on Airbnb...

United Kingdom Tax

DU

Dixcart UK

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 which entered into force on 22 November 2023.

United Kingdom Tax

NR

Norton Rose Fulbright Hong Kong

Taxes Within A Fund: Deemed Distributions Or Fund Expenses?

An interesting question to consider when drafting or reviewing a limited partnership agreement (LPA) is whether taxes arising within the fund structure should be treated as expenses...

United Kingdom Tax

M

Macfarlanes LLP

Supreme Court Allows Danish Tax Authority To Litigate In English Courts

The Supreme Court has recently ruled that a claim brought by the Danish Customs and Tax Administration, Skatteforvaltningen (SKAT), is admissible in England...

United Kingdom Tax

M

Macfarlanes LLP

Talking. Secondaries. Part 8: Transfer Taxes

United Kingdom Tax

TS

Travers Smith LLP

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

If you're a UK resident British national looking to, or have invested in, US real estate and for US tax purposes you're defined as a Non-Resident Alien (NRA)...

United Kingdom Real Estate

B

Buzzacott

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

The draft ATAD 3 Directive targeting the misuse of shell entities for tax purposes is now with the European Council for further consideration.

United Kingdom Tax

NR

Norton Rose Fulbright

UK Tax Round Up

Welcome to June's edition of our UK Tax Round Up. Several interesting cases have been reported this month, including a range of issues relevant to UK withholding tax on interest being considered...

United Kingdom Tax

PR

Proskauer Rose LLP

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

In our sister article: Overseas investors thinking of investing in UK real estate Dixcart Legal set out some of the legal points that should be considered by overseas investors looking to invest 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

UK Tax: 2022 Government Growth Plan Announcement

United Kingdom Tax

FC

FTI Consulting

Guide To UK Company Incorporation

United Kingdom Commercial

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Hawksford

European Commission Consultation On EU-Wide Withholding Tax System

European Union Tax

CW

Cadwalader, Wickersham & Taft LLP

Cum-Ex Trading Scheme Explained

RR

Rahman Ravelli Solicitors

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Latest Videos

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DG

Dixcart Group Limited

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