United Kingdom: Tax

Subscribe
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.
Article
The New UK Securities Transfer Tax: 10 Key Points
The UK government has published draft legislation for a new Securities Transfer Tax (STT) set to replace stamp duty and SDRT in 2027, marking a significant modernisation of the UK's share taxation regime. While the main 0.5% rate remains unchanged, the reform introduces a single, digitally-administered framework that promises to simplify compliance and accelerate share registration processes. This comprehensive analysis examines ten critical aspects of the proposed legislation, from timing accommodations fo
United Kingdom Tax
MB
Mayer Brown
Article
Tax Focus Podcast: Income Or Capital? HMRC's Consultation On Modernising The Distributions Framework
HMRC has launched a consultation proposing fundamental reform to the UK's distribution framework, potentially one of the most consequential tax law consultations in decades. The proposals aim to modernize rules that have remained largely unchanged since 1965, addressing how payments from companies to shareholders are taxed and closing perceived loopholes that allow value extraction at capital gains rates rather than dividend rates. The consultation covers seven key areas including reductions of capital, dem
United Kingdom Tax
TS
Travers Smith LLP
Article
Family Limited Partnerships: Succession Planning For US Families In The UK
Changes to UK inheritance tax rules from April 2025 have diminished the appeal of traditional trust planning for non-UK families relocating to Britain. While Americans benefit from favorable US-UK estate tax treaty provisions, family limited partnerships emerge as an increasingly attractive alternative structure, particularly for American families navigating cross-border wealth transfer challenges.
United Kingdom Tax
WL
Withers LLP
See more

Related Country Guides

TD
Tax Disputes
CT
Corporate Tax

Highlighted Content

Tax Treaties

Article
The New UK Securities Transfer Tax: 10 Key Points
The UK government has published draft legislation for a new Securities Transfer Tax (STT) set to replace stamp duty and SDRT in 2027, marking a significant modernisation of the UK's share taxation regime. While the main 0.5% rate remains unchanged, the reform introduces a single, digitally-administered framework that promises to simplify compliance and accelerate share registration processes. This comprehensive analysis examines ten critical aspects of the proposed legislation, from timing accommodations fo
United Kingdom Tax
MB
Mayer Brown
Article
Family Limited Partnerships: Succession Planning For US Families In The UK
Changes to UK inheritance tax rules from April 2025 have diminished the appeal of traditional trust planning for non-UK families relocating to Britain. While Americans benefit from favorable US-UK estate tax treaty provisions, family limited partnerships emerge as an increasingly attractive alternative structure, particularly for American families navigating cross-border wealth transfer challenges.
United Kingdom Tax
WL
Withers LLP
See more

Inheritance Tax

Article
Family Investment Companies: A Flexible Tool For Private Clients
Family investment companies are gaining traction as wealth planning vehicles in the UK, offering potential tax advantages and succession planning benefits through carefully structured share classes. However, their effectiveness depends heavily on asset profiles, family objectives, and international considerations, with complex technical rules requiring careful navigation to avoid potential pitfalls.
United Kingdom Family
WL
Withers LLP
Video
Introducing Family Investment Companies (Video)
Family investment companies (FICs) are increasingly being used as succession planning vehicles as an alternative to traditional trusts. This video explores how FICs enable families to transfer wealth to future generations while maintaining control, examining the tax efficiency, governance structures, and practical considerations that determine whether a FIC is the right choice for a family's circumstances.
United Kingdom Wealth Mgt
WL
Withers LLP
Video
Introducing Family Limited Partnerships (Video)
Family Limited Partnerships (FLPs) offer families a sophisticated approach to succession planning by enabling the transfer of wealth to future generations while maintaining control over assets. This structure provides an alternative to traditional trusts, particularly beneficial for families navigating complex tax environments or seeking enhanced asset protection. Discover how FLPs can support long-term wealth preservation through strategic division of economic interests and management rights.
United Kingdom Wealth Mgt
WL
Withers LLP
See more

Income Tax

Article
Tax Focus Podcast: Income Or Capital? HMRC's Consultation On Modernising The Distributions Framework
HMRC has launched a consultation proposing fundamental reform to the UK's distribution framework, potentially one of the most consequential tax law consultations in decades. The proposals aim to modernize rules that have remained largely unchanged since 1965, addressing how payments from companies to shareholders are taxed and closing perceived loopholes that allow value extraction at capital gains rates rather than dividend rates. The consultation covers seven key areas including reductions of capital, dem
United Kingdom Tax
TS
Travers Smith LLP
See more

Transfer Pricing

Article
UK Tax Authority Will Transform Transfer Pricing Risk Assessment
The UK's new International Controlled Transactions Schedule (ICTS) will fundamentally transform how HMRC assesses transfer pricing risks, shifting from documentation-focused reviews to data-driven analysis powered by AI and advanced analytics. With mandatory filing beginning January 1, 2027, multinational enterprises must prepare to provide detailed, standardized information about cross-border related party transactions, facing unprecedented scrutiny and visibility of their transfer pricing arrangements.
United Kingdom Tax
M
Macfarlanes LLP
Article
How Reforms To Global Minimum Tax Standards Could Impact Dealmaking
The OECD's side-by-side package introduces new safe harbors for multinational groups under Pillar Two's global minimum tax regime, responding to U.S. concerns about undertaxed profits rules and existing tax credits. These reforms create significant implications for M&A transactions, particularly affecting due diligence processes, target pricing certainty, and contractual protections for deals involving U.S. acquirers and joint venture structures with mixed investor bases.
United Kingdom Tax
AO
A&O Shearman
Article
European Commission's Tax Simplification Package And The Future Of The Unshell Substance Tests
The European Commission has adopted a tax simplification package that abolishes withholding taxes on cross-border payments and modernises key direct tax directives. For private capital managers, the most significant development may be the formal withdrawal of the controversial Unshell Directive, though substance requirements remain on the regulatory agenda in a different form.
United Kingdom Tax
M
Macfarlanes LLP
See more

Latest Videos

See more