Tax Law and International Tax Law

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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.
Article
Why Proposed IHT Changes Won't Stop This Commercial Property Strategy
Changes to inheritance tax rules from April 2027 will bring most unused pension funds into IHT scope, but the underlying tax advantages of holding commercial property through Self-Invested Personal Pensions (SIPPs) or Small Self-Administered Schemes (SSAS) remain compelling. Business owners can still benefit from income tax and capital gains tax exemptions on rental income and investment gains, while potentially separating trading businesses from property assets for enhanced retirement planning and wealth d
United Kingdom Tax
AC
Aberdein Considine & Co
Article
UK ‘Windfall’ Bank Tax Would Worsen An Already Complex System
UK banks face the prospect of a new windfall tax as campaigners push for additional levies on strong reported profits, while industry leaders warn of potential consequences for lending, investment, and the UK's position as a global financial centre. This analysis examines the practical implications of adding another layer to an already complex sector-specific tax regime that includes corporation tax, banking surcharge, and bank levy.
United Kingdom Tax
RPC
Article
How The Finance Act 2026 Could Impact Contractor Engagement Across The Life Sciences Sector
The Finance Act 2026 introduces joint and several liability rules that fundamentally change how tax compliance works in labour supply chains involving umbrella companies and personal service companies. Life sciences businesses that rely on contractors for clinical trials, research programmes, and regulatory projects face new risks that extend beyond traditional IR35 obligations, with potential liability even for small businesses previously exempt from off-payroll working requirements.
United Kingdom Tax
PS
Penningtons Manches Cooper LLP
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Tax Disputes
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Corporate Tax

Highlighted Content

Withholding Tax

Article
Consultation On The Withholding Tax Regime: What You Need To Know
The UK Government has launched a consultation proposing significant changes to the withholding tax regime on interest payments to overseas lenders. The proposed reforms would shift from HMRC's current gatekeeping role to a self-assessment system where UK borrowers independently determine treaty relief eligibility, fundamentally altering compliance responsibilities and risk allocation in cross-border lending arrangements.
United Kingdom Tax
Shoosmiths LLP
Article
HMRC Launches Consultation On Simplifying Treaty Relief From WHT On Interest Payments Paid Overseas
HMRC has launched a consultation on simplifying treaty relief from withholding tax on interest payments made overseas, addressing longstanding administrative challenges in the current system. The consultation explores potential reforms including a self-assessment approach that would eliminate the need for prior HMRC direction, fundamentally changing how UK borrowers and overseas lenders navigate cross-border financing arrangements.
United Kingdom Tax
TS
Travers Smith LLP
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Sales Taxes: VAT, GST

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Transfer Pricing

Article
Transfer Pricing Enquiries: HMRC’s Approach And Recent Cases
Transfer pricing litigation in the UK has historically been rare, but recent procedural cases reveal HMRC's increasingly aggressive approach to enquiries. With average enquiry durations now exceeding 40 months and transfer pricing yield surging to £3.4bn, understanding the legal boundaries of information requests and closure notice applications has become critical for multinational groups facing contentious disputes.
United Kingdom Tax
M
Macfarlanes LLP
Article
Tribunal Limits HMRC's Schedule 36 Powers In Transfer Pricing Case
When HMRC issued an information notice demanding a UK subsidiary's US parent company financial statements in a transfer pricing enquiry, the First-tier Tribunal had to determine whether such documents were reasonably required and whether the subsidiary had the power to obtain them. The case examines the boundaries of HMRC's information-gathering powers and the practical limits of corporate group relationships.
European Union Tax
RPC
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Tax Authorities

Article
How The Finance Act 2026 Could Impact Contractor Engagement Across The Life Sciences Sector
The Finance Act 2026 introduces joint and several liability rules that fundamentally change how tax compliance works in labour supply chains involving umbrella companies and personal service companies. Life sciences businesses that rely on contractors for clinical trials, research programmes, and regulatory projects face new risks that extend beyond traditional IR35 obligations, with potential liability even for small businesses previously exempt from off-payroll working requirements.
United Kingdom Tax
PS
Penningtons Manches Cooper LLP
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