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.

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

It is important that UK inheritance tax is taken into careful consideration, in particular by individuals who have assets in the UK.

Worldwide Commercial

DG

Dixcart Group Limited

The Trials And Tribulations Of Interest Withholding Tax

The requirement to deduct income tax from payments of UK source yearly interest is longstanding, and from a technical perspective it is reasonably well understood by UK practitioners.

United Kingdom Tax

M

Macfarlanes LLP

The FASTER Directive—where Are We Now?

After years of negotiation and technical debate, the European Union's Faster and Safer Tax Relief of Excess...

European Union Tax

AO

A&O Shearman

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

Worldwide Commercial

DG

Dixcart Group Limited

Register Of Overseas Entities And Its Impact On Property Ownership

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

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

Upcoming Immigration Rule Changes From July 2025: What You Need To Know (25 June 2025)

United Kingdom Immigration

DL

Duncan Lewis & Co Solicitors

EVisas Soon To Replace Visa Stickers For Certain UK Visa Routes

United Kingdom Immigration

LS

Lewis Silkin

S5:E9 – Twin Property Developers Tom And Jack Atha: Building Atha Properties From The Ground Up (Video)

United Kingdom Real Estate

SO

Square One

Requirements For Skilled Worker Visa Settlement (Video)

United Kingdom Immigration

L

Latitude Law

Temu's Back On Top... But For How Long? 2025's Retail Growth Story

Worldwide Commercial

A

AlixPartners

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

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

Taxing Tactics: Navigating The Premier League And The UK Taxman – The Jordan Henderson Conundrum

United Kingdom Tax

DU

Dixcart UK

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

Talking. Secondaries. Part 8: Transfer Taxes

United Kingdom Tax

TS

Travers Smith LLP

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

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Real Estate Tax Checklist - June 2023

United Kingdom Tax

TS

Travers Smith LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Talking. Secondaries. Part 8: Transfer Taxes

Transfer taxes are a key issue on secondary transactions. Generally, this issue can be navigated with a combination of early tax advice and contractual risk allocation between Buyer and Seller.

United Kingdom Tax

TS

Travers Smith LLP

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

United Kingdom Real Estate

NR

Norton Rose Fulbright

UK Tax Round Up

Welcome to May's edition of our UK Tax Round. This month has been relatively quiet but there were a couple of cases that affect transactions that we see in practice...

United Kingdom Tax

PR

Proskauer Rose LLP

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

The United Kingdom and Luxembourg signed an updated double tax convention and protocol in July 2022.

United Kingdom Tax

NR

Norton Rose Fulbright

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

On 1 April 2022, the UK introduced a new tax advantaged corporate structure, a "qualifying asset holding company" ("QAHC"), which benefits from a number of UK tax breaks.

United Kingdom Tax

W

Walkers

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

On 8 March 2023, the Dutch Ministry of Finance launched a publication consultation that runs until 5 April 2023 to amend to the Dutch tax entity classification rules for funds for joint account...

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

H

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

Proposal For Greater Transparency Of ‘Shell' Entities In The EU

DG

Dixcart Group Limited

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

The UK's Autumn Budget 2021: Implications For Real Estate

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Taxation Of Asset Holding Companies

United Kingdom Tax

Ai

Andersen in the UK

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What Is An Isle Of Man 2006 Act Company?

DG

Dixcart Group Limited

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