United Kingdom: 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.

A Welcome Boost: Inheritance Tax Relief Thresholds Raised For Farmers And Business Owners

For business owners and farmers, Environment Secretary Emma Reynolds has delivered an early Christmas present this year.

United Kingdom Tax

HL

Hunters

Navigating Global Incentive Plans

Rolling out a global share plan requires significant investment of time, internal coordination and collaboration with external advisors and administrators.

United Kingdom Tax

TS

Travers Smith LLP

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

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

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

VAT Recovery On Deal Costs Restricted

United Kingdom Tax

TS

Travers Smith LLP

Code Of Practice 9 – What Is It And Is It Right For You?

United Kingdom Tax

AM

Alvarez & Marsal

EMI Options – How To Get Them Right

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Martland And Medpro: When Will The Tax Tribunals Permit A Late Appeal?

United Kingdom Tax

AG

Addleshaw Goddard

Whistleblowing On Serious Tax Fraud And Avoidance: What Businesses Need To Know

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Tax Tribunal Denies Import VAT Deduction For Customer-owned Goods

United Kingdom Tax

AG

Addleshaw Goddard

Reform Of Behavioural Tax Penalties

United Kingdom Tax

AG

Addleshaw Goddard

Relocation, Relocation, Relocation…

United Kingdom Tax

GGI Global Alliance

Reform Of Housing Taxes Needs Long-term Planning

United Kingdom Tax

HL

Hunters

Stopping The Brain Drain: How The UK Government Should Rethink Its Strategy On Global Talent

United Kingdom Tax

WL

Withers LLP

S6:E4 – The Distillery Bringing Anglo-Saxon History Back To Life: Chris Ferguson (Video)

United Kingdom Strategy

SO

Square One

Travers Smith's Alternative Insights: Does The UK Have A Coherent Strategy For Private Capital? (Podcast)

United Kingdom Tax

TS

Travers Smith LLP

Navigating FX Hedging In 2025: Strategies For A Turbulent Market

United Kingdom Finance

A

AlixPartners

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

United Kingdom Technology

A

AlixPartners

#DigitalFrontiers Podcast: AI, Law And Technology Insights (Podcast)

United Kingdom Technology

BJ

Browne Jacobson

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Related Country Guides

Highlighted Content

Guernsey Companies: A Brief Guide

United Kingdom Tax

V

Verfides

FOTRA Securities – A Valuable Estate Planning Tool For Non-UK Residents

United Kingdom Tax

V

Verfides

Divorce/Separation And Capital Gains Tax – An Update

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – Multiple Dwellings Relief (MDR)

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – The Basics

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – Freeports

United Kingdom Tax

V

Verfides

Offshore Structures, Inheritance Tax, And The "Sting In The Tail"

United Kingdom Tax

V

Verfides

Growth Plan 2022 Or "Mini Budget" – Tax Measures

United Kingdom Tax

V

Verfides

Tax Treaties

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

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Inheritance Tax

A Welcome Boost: Inheritance Tax Relief Thresholds Raised For Farmers And Business Owners

For business owners and farmers, Environment Secretary Emma Reynolds has delivered an early Christmas present this year.

United Kingdom Tax

HL

Hunters

UK Pensions: Joint DB & DC Trustee Agenda - January 2026

Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date...

United Kingdom Employment

AO

A&O Shearman

How The Budget Influences Divorce, Financial Settlements And Family Wealth Planning

Divorce reshapes not only a relationship but also the financial life that has grown around it. The family home, savings, pensions and long-term plans that once supported one household must suddenly stretch to support two.

United Kingdom Family

BL

Buckles Law

Relocation, Relocation, Relocation…

United Kingdom Tax

GGI Global Alliance

Reform Of Housing Taxes Needs Long-term Planning

United Kingdom Tax

HL

Hunters

Stopping The Brain Drain: How The UK Government Should Rethink Its Strategy On Global Talent

United Kingdom Tax

WL

Withers LLP

Tax Efficiency And HMRC Compliance – The Rise Of Family Investment Companies

United Kingdom Tax

HL

Hunters

UK Pensions: What's New This Week? December 8, 2025

United Kingdom Employment

AO

A&O Shearman

Are You AIMing To Move To The Main Market?

United Kingdom Commercial

TS

Travers Smith LLP

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Income Tax

The Earned Settlement Proposals: Minimum Mandatory Requirements

The Government's proposed earned settlement model includes a range of minimum mandatory requirements. These include stricter suitability checks, higher English language standards, and income thresholds.

United Kingdom Immigration

LS

Lewis Silkin

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

TS

Travers Smith LLP

EMI Options – How To Get Them Right

Enterprise Management Incentive (EMI) plans are an excellent mechanism for employers and employees – when used correctly.

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Relocation, Relocation, Relocation…

United Kingdom Tax

GGI Global Alliance

The Benefits Of EMI Share Option Plans And Why More Companies Should Take Advantage Of Them

United Kingdom Commercial

Sa

Shepherd and Wedderburn LLP

Stopping The Brain Drain: How The UK Government Should Rethink Its Strategy On Global Talent

United Kingdom Tax

WL

Withers LLP

Tax Efficiency And HMRC Compliance – The Rise Of Family Investment Companies

United Kingdom Tax

HL

Hunters

UK Carried Interest Tax Regime – Finance Bill 2026

United Kingdom Tax

GP

Goodwin Procter LLP

Legal Essentials For US Nationals Moving To The UK

United Kingdom Tax

BL

Barnes Law

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Transfer Pricing

Budget 2025 – Our Briefing On The Principal Measures

For businesses, the measures of most interest include changes to business rates, the rates of capital allowances, the capital gains reorganisation anti-avoidance legislation...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

The Autumn Budget 2025: Business Tax Perspective

The Budget was relatively quiet on corporate tax. That reflects the Government's Corporate Tax Roadmap (the Roadmap)...

United Kingdom Tax

M

Macfarlanes LLP

Opportunity Knots – Budget 2025

As the late, great author Douglas Adams nearly said 'I love opportunities.

United Kingdom Tax

LS

Lewis Silkin

Transfer Pricing: New HMRC Guidance Raises The Bar For Benchmarking Studies

United Kingdom Tax

M

Macfarlanes LLP

UK Transfer Pricing Documentation Rules: What's Changing?

United Kingdom Tax

GGI Global Alliance

Trump Tariffs: The UK Response

Worldwide International

M

Macfarlanes LLP

Navigating Tax Compliance: How Italian Businesses Can Stay Ahead Of Global Change

United Kingdom Tax

IG

IR Global

Transfer Pricing: Can HMRC Raise More Corporate Tax From "High-value" Intragroup Services?

United Kingdom Tax

M

Macfarlanes LLP

Tax - Corporate: Insights For In-house Counsel - Autumn 2025

United Kingdom Tax

TS

Travers Smith LLP

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Latest Videos

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UK Autumn Budget 2024 - Key Points And What It Means For You (Video)

WL

Withers LLP

2024 Autumn Budget Predictions - Neil Fletcher (Video)

AM

Alvarez & Marsal

Isle Of Man Superyacht Ownership Structures (Video)

DG

Dixcart Group Limited

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

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