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
HMRC’s New Anti-avoidance Information Notice Powers
HMRC has introduced anti-avoidance information notices (AAINs) under Part 6 of the Finance Act 2026, granting significantly broader powers to investigate tax avoidance promotion and facilitation. These notices can target a wide network of connected persons—including directors, advisers, and intermediaries—without requiring proof that tax was lost or that arrangements were ineffective. With substantial civil and criminal penalties for non-compliance, businesses and advisers must understand who ca
United Kingdom Tax
RPC
Article
How HMRC's New Information Gathering Powers May Apply To Your Advisers, Auditors And Beyond
HMRC's new anti-avoidance information notice regime grants broad investigative powers to gather information from persons suspected of connection to tax avoidance arrangements. The guidance reveals an expansive "connected person" test that may extend beyond promoters and taxpayers to include advisers, accountants, insurers and other professional service providers involved in making arrangements available, organizing them, or deriving benefits from them.
United Kingdom Tax
TLT
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Corporate Tax
TD
Tax Disputes

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Tax Authorities

Article
HMRC’s New Anti-avoidance Information Notice Powers
HMRC has introduced anti-avoidance information notices (AAINs) under Part 6 of the Finance Act 2026, granting significantly broader powers to investigate tax avoidance promotion and facilitation. These notices can target a wide network of connected persons—including directors, advisers, and intermediaries—without requiring proof that tax was lost or that arrangements were ineffective. With substantial civil and criminal penalties for non-compliance, businesses and advisers must understand who ca
United Kingdom Tax
RPC
Article
How HMRC's New Information Gathering Powers May Apply To Your Advisers, Auditors And Beyond
HMRC's new anti-avoidance information notice regime grants broad investigative powers to gather information from persons suspected of connection to tax avoidance arrangements. The guidance reveals an expansive "connected person" test that may extend beyond promoters and taxpayers to include advisers, accountants, insurers and other professional service providers involved in making arrangements available, organizing them, or deriving benefits from them.
United Kingdom Tax
TLT
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Sales Taxes: VAT, GST

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Tax Treaties

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National Insurance

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
Article
Pensions Ready Reckoner – September 2026
This comprehensive table tracks key developments affecting UK pension schemes, including recent parliamentary acts, court decisions, regulatory guidance, and compliance deadlines. From inheritance tax changes on pension death benefits to pensions dashboards implementation, the document provides essential dates and implications for trustees, administrators, and pension professionals navigating the evolving regulatory landscape.
United Kingdom Employment
WB
Wedlake Bell
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