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
Tax Odyssey II: Charting The Securities Transfer Tax
The UK government has published draft legislation for a new Securities Transfer Tax (STT) that will replace the existing dual regime of stamp duty and stamp duty reserve tax. This comprehensive reform aims to modernize the UK's transfer tax framework through full digitalization and self-assessment, fundamentally changing how securities transactions are reported and taxed. While the headline rates remain unchanged at 0.5% for the main charge and 1.5% for higher-rate transactions, the new regime introduces si
United Kingdom Tax
AO
A&O Shearman
Article
UK Property Tax After Andy Burnham: What Commercial Real Estate Should Be Watching
Andy Burnham's appointment as UK Prime Minister has reignited debate over property taxation reform, with historical advocacy for replacing council tax and stamp duty land tax with ownership-based levies. While recent statements suggest immediate abolition is off the table, the uncertainty surrounding potential shifts from transactional to land value or wealth-based taxation carries significant implications for commercial real estate strategy, development viability, and portfolio management.
United Kingdom Tax
WL
Withers LLP
Article
Employer Recovery Of VAT On Pension Scheme Costs: Updated HMRC Policy
HMRC has updated its VAT Input Tax Manual and VAT Notice 700/17, introducing significant changes to how employers and trustees can recover VAT on services provided to funded occupational pension schemes. While some changes reflect previously announced policies, the updates appear to narrow the circumstances for VAT recovery on administration services and remove guidance on tripartite agreements, creating uncertainty about the path forward for pension scheme arrangements.
United Kingdom Tax
MB
Mayer Brown
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Withholding Tax

Article
Inheritance Tax Planning: Protecting Your Wealth Without Fracturing Your Family
For many of our clients, the next twelve months will be a turning point in how they think about passing on wealth. The nil-rate band remains frozen at £325,000, with the residence nil-rate band fixed at £175,000 until at least April 2031. From April 2026, 100% agricultural and business property relief has been capped at £1 million of combined value and from 6 April 2027 most unused pension funds will be brought into the scope of inheritance tax for the first time.
Worldwide Commercial
DG
Dixcart Group Limited
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Property Taxes

Article
Inheritance Tax Planning: Protecting Your Wealth Without Fracturing Your Family
For many of our clients, the next twelve months will be a turning point in how they think about passing on wealth. The nil-rate band remains frozen at £325,000, with the residence nil-rate band fixed at £175,000 until at least April 2031. From April 2026, 100% agricultural and business property relief has been capped at £1 million of combined value and from 6 April 2027 most unused pension funds will be brought into the scope of inheritance tax for the first time.
Worldwide Commercial
DG
Dixcart Group Limited
Article
UK Property Tax After Andy Burnham: What Commercial Real Estate Should Be Watching
Andy Burnham's appointment as UK Prime Minister has reignited debate over property taxation reform, with historical advocacy for replacing council tax and stamp duty land tax with ownership-based levies. While recent statements suggest immediate abolition is off the table, the uncertainty surrounding potential shifts from transactional to land value or wealth-based taxation carries significant implications for commercial real estate strategy, development viability, and portfolio management.
United Kingdom Tax
WL
Withers LLP
See more

Tax Authorities

Article
Tax Odyssey II: Charting The Securities Transfer Tax
The UK government has published draft legislation for a new Securities Transfer Tax (STT) that will replace the existing dual regime of stamp duty and stamp duty reserve tax. This comprehensive reform aims to modernize the UK's transfer tax framework through full digitalization and self-assessment, fundamentally changing how securities transactions are reported and taxed. While the headline rates remain unchanged at 0.5% for the main charge and 1.5% for higher-rate transactions, the new regime introduces si
United Kingdom Tax
AO
A&O Shearman
Article
UK Property Tax After Andy Burnham: What Commercial Real Estate Should Be Watching
Andy Burnham's appointment as UK Prime Minister has reignited debate over property taxation reform, with historical advocacy for replacing council tax and stamp duty land tax with ownership-based levies. While recent statements suggest immediate abolition is off the table, the uncertainty surrounding potential shifts from transactional to land value or wealth-based taxation carries significant implications for commercial real estate strategy, development viability, and portfolio management.
United Kingdom Tax
WL
Withers LLP
See more

Corporate Tax

Article
Tax Odyssey II: Charting The Securities Transfer Tax
The UK government has published draft legislation for a new Securities Transfer Tax (STT) that will replace the existing dual regime of stamp duty and stamp duty reserve tax. This comprehensive reform aims to modernize the UK's transfer tax framework through full digitalization and self-assessment, fundamentally changing how securities transactions are reported and taxed. While the headline rates remain unchanged at 0.5% for the main charge and 1.5% for higher-rate transactions, the new regime introduces si
United Kingdom Tax
AO
A&O Shearman
Article
Inheritance Tax Planning: Protecting Your Wealth Without Fracturing Your Family
For many of our clients, the next twelve months will be a turning point in how they think about passing on wealth. The nil-rate band remains frozen at £325,000, with the residence nil-rate band fixed at £175,000 until at least April 2031. From April 2026, 100% agricultural and business property relief has been capped at £1 million of combined value and from 6 April 2027 most unused pension funds will be brought into the scope of inheritance tax for the first time.
Worldwide Commercial
DG
Dixcart Group Limited
See more

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