United Kingdom: Tax

Understanding how Italy taxes foreign pensions is crucial for anyone relocating with retirement savings built under different tax models. This analysis explores the fundamental differences between the UK's EET...

Private UK real estate investment trusts have surged in popularity since 2022 legislative changes, offering private equity real estate managers a tax-efficient vehicle for UK property investments.

HMRC v Burlington Loan Management is an important Court of Appeal decision on the interpretation of double tax treaty anti-abuse articles in the context of the international secondary debt market, which came out of the Lehman Brothers administration.

It's not often – thankfully – that we cover three new Acts of Parliament in a single Planner. But such is the case here. The Government has legislated for two major changes to pensions tax, covering death benefits (from April 2027) and salary sacrifice (April 2029).

Hunters Law LLP is a legal practice located at 9 New Square, Lincoln's Inn, London. The firm provides comprehensive legal services across multiple practice areas and maintains...

This weekly update examines the newly enacted Pension Schemes Act 2026 and The Pensions Regulator's latest annual funding statement, which reveals that approximately 90% of defined benefit schemes are now in surplus on a technical provisions basis. The summary also covers emerging evidence on DC consolidation economies of scale, TPR's five-year corporate strategy consultation, and new HMRC guidance on inheritance tax treatment of unused pension pots.

Tackling disguised remuneration (DR) has long been a focus for HMRC, and they have had significant success in the area, protecting billions of pounds of tax revenue.

This bulletin follows the release of the December and January Agent Updates (Issue 138 and Issue 139).

Understanding how Italy taxes foreign pensions is crucial for anyone relocating with retirement savings built under different tax models. This analysis explores the fundamental differences between the UK's EET...

With the rise and rapid adoption of advanced data analytics and AI tools, transfer pricing compliance and risk assessment is quickly shifting from being a documentation-focused process to a near real time, data-driven one.

HMRC has proposed sweeping new reporting requirements for close companies that would mandate detailed disclosure of all transactions with participators, extending far beyond the current framework which only captures loans triggering tax charges. The consultation raises critical questions about the burden on privately-owned groups and private equity structures, where intra-group transactions could generate extensive reporting obligations despite no underlying tax liability.

The UK government is introducing a new International Controlled Transactions Schedule (ICTS) that will require approximately 75,000 businesses to file detailed annual reports...