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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.

Before then, businesses in the private sector were able to engage contractors using personal services companies (or other intermediaries) without having to give too much thought to the contractor's...

United Kingdom Tax

LS

Lewis Silkin

Promises, Promises And Proprietary Estoppel

Proprietary estoppel is a legal remedy that has featured in a number of cases this year and often crops up (excuse the pun) in farming disputes.

United Kingdom Tax

IG

IR Global

Ideas Of Exchange: Tightened Anti-avoidance Tests On Share-for-share Exchanges

Amendments included in the Finance Bill 2025-26, which is currently proceeding through Parliament, expand the anti-avoidance rules relating to share-for-share exchanges and other corporate reorganisations.

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

Mandatory Tax Adviser Registration With HMRC: Countdown To... What Exactly?

The wheels of the civil service can turn slowly. But when it comes to mandatory tax adviser registration...

United Kingdom Tax

LS

Lewis Silkin

Upper Tribunal Clarifies Application Of Mixed Member Rules In Boston Consulting Group

United Kingdom Tax

M

Macfarlanes LLP

Unlocking The Benefits Of Isle Of Man VAT Registration For Businesses And Investors

Isle of Man Tax

TS

The Sovereign Group

The Autumn Budget 2025: Key Changes To IHT And CGT

United Kingdom Tax

WS

Wrigleys Solicitors

Upper Tribunal Backs HMRC In Mixed Member Rules Case

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Fundamental Changes To The United Kingdom's Taxation Of Carried Interest Regime

United Kingdom Tax

MB

Mayer Brown

Share Buyback Qualified For Capital Treatment Where Undertaken For Genuine Trade Benefit

United Kingdom Tax

PR

Proskauer Rose LLP

Court Applies Mixed Member Partnership Anti-avoidance Tax Rules To LLP Member Remuneration

United Kingdom Tax

TS

Travers Smith LLP

Offsetting Your Tax Liability By Gifting Assets To The Nation

United Kingdom Tax

HL

Hunters

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

A Guide To The Taxation Of Share Plans In The UK

United Kingdom Tax

TS

Travers Smith LLP

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Webinars

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Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

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Guernsey Companies: A Brief Guide

United Kingdom Tax

V

Verfides

FOTRA Securities – A Valuable Estate Planning Tool For Non-UK Residents

United Kingdom Tax

V

Verfides

Divorce/Separation And Capital Gains Tax – An Update

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – Multiple Dwellings Relief (MDR)

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – The Basics

United Kingdom Tax

V

Verfides

Stamp Duty Land Tax (SDLT) – Freeports

United Kingdom Tax

V

Verfides

Offshore Structures, Inheritance Tax, And The "Sting In The Tail"

United Kingdom Tax

V

Verfides

Growth Plan 2022 Or "Mini Budget" – Tax Measures

United Kingdom Tax

V

Verfides

Tax Treaties

UK HMRC Pauses Concession On Failures To Withhold Tax On Interest Payments

HM Revenue & Customs (HMRC) has paused operation of its long‑standing practice under which, where UK‑source yearly interest was paid gross to a treaty-entitled overseas lender before HMRC clearance was obtained, the borrower, ...

United Kingdom Tax

MB

Mayer Brown

Where Do Funds Live And Why Does It Matter?

You'll find the answer to this question in a recent episode of ‘The Long-Short' podcast, produced by the Alternative Investment Management Association (AIMA), featuring Jersey Finance's Head of Funds, Elliot Refson.

Jersey Commercial

JF

Jersey Finance Limited

Tokenisation And The V-Bucks Generation Transition

Access an article by Philip Pirecki, Americas Lead for Jersey Finance, who provides an interesting slant on tokenisation.

JF

Jersey Finance Limited

Autumn Budget 2025: Key Highlights And What They Mean For You

Worldwide Strategy

DU

Dixcart UK

Beyond The Non-Dom Era: Why A Will Is Central To UK Wealth Management

Worldwide Strategy

DU

Dixcart UK

Reforms To UK Inheritance Tax: The Move To A Residence-based Regime

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2025: What To Expect

United Kingdom Strategy

DU

Dixcart UK

Territorial Aspects Of The New Carried Interest Regime

United Kingdom Tax

M

Macfarlanes LLP

Wealth And Inheritance Tax Planning: Strategic Approaches To Preserving And Transferring Your Wealth

United Kingdom Strategy

DU

Dixcart UK

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Income Tax

Before then, businesses in the private sector were able to engage contractors using personal services companies (or other intermediaries) without having to give too much thought to the contractor's...

United Kingdom Tax

LS

Lewis Silkin

Employee, Director And Shareholder Loans

Lending money to employees and directors can help them buy a season ticket, buy shares in the company or pay a tax bill.

United Kingdom Employment

LS

Lewis Silkin

Taxation Of Payments In Lieu Of Notice

All payments in lieu of notice (PILONs) are subject to income tax and national insurance contributions (NICs) in full.

United Kingdom Employment

LS

Lewis Silkin

Real Estate Tax Checklist - February 2026

United Kingdom Real Estate

TS

Travers Smith LLP

Upper Tribunal Clarifies Application Of Mixed Member Rules In Boston Consulting Group

United Kingdom Tax

M

Macfarlanes LLP

Are Employee Ownership Trusts Still Worth Considering As An Exit Strategy After The Budget?

United Kingdom Employment

Sa

Shepherd and Wedderburn LLP

Upper Tribunal Backs HMRC In Mixed Member Rules Case

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Fundamental Changes To The United Kingdom's Taxation Of Carried Interest Regime

United Kingdom Tax

MB

Mayer Brown

Finance Bill 2025 - 2026: Changes To Charity Tax

United Kingdom Commercial

WL

Withers LLP

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Transfer Pricing

Budget 2025 – Our Briefing On The Principal Measures

For businesses, the measures of most interest include changes to business rates, the rates of capital allowances, the capital gains reorganisation anti-avoidance legislation...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

The Autumn Budget 2025: Business Tax Perspective

The Budget was relatively quiet on corporate tax. That reflects the Government's Corporate Tax Roadmap (the Roadmap)...

United Kingdom Tax

M

Macfarlanes LLP

Opportunity Knots – Budget 2025

As the late, great author Douglas Adams nearly said 'I love opportunities.

United Kingdom Tax

LS

Lewis Silkin

Transfer Pricing: New HMRC Guidance Raises The Bar For Benchmarking Studies

United Kingdom Tax

M

Macfarlanes LLP

UK Transfer Pricing Documentation Rules: What's Changing?

United Kingdom Tax

GGI Global Alliance

Trump Tariffs: The UK Response

Worldwide International

M

Macfarlanes LLP

Navigating Tax Compliance: How Italian Businesses Can Stay Ahead Of Global Change

United Kingdom Tax

IG

IR Global

Transfer Pricing: Can HMRC Raise More Corporate Tax From "High-value" Intragroup Services?

United Kingdom Tax

M

Macfarlanes LLP

Tax - Corporate: Insights For In-house Counsel - Autumn 2025

United Kingdom Tax

TS

Travers Smith LLP

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Corporate Tax

How To Prepare A UK SME Business For Sale In 2026

Exiting a SME business involves a structured preparation phase, followed by detailed legal and financial due diligence through to completion of the transaction.

United Kingdom Commercial

BL

Barnes Law

Why Jurisdiction Matters: The Isle Of Man For High-Net-Worth Individuals And Family Office

For high-net-worth individuals (HNWIs) and family offices, the choice of jurisdiction is no longer purely a technical or tax-driven exercise.

Worldwide Commercial

DG

Dixcart Group Limited

When To Use An Isle Of Man Foundation (3 Of 3)

People often say that a Foundation is the civil law alternative to a Trust; but what does this mean? What does a Foundation offer your clients that a Trust cannot?

Worldwide Commercial

DG

Dixcart Group Limited

Where Do Funds Live And Why Does It Matter?

Jersey Commercial

JF

Jersey Finance Limited

Tokenisation And The V-Bucks Generation Transition

JF

Jersey Finance Limited

Navigating Global Incentive Plans

United Kingdom Tax

TS

Travers Smith LLP

Tax Efficiency And HMRC Compliance – The Rise Of Family Investment Companies

United Kingdom Tax

HL

Hunters

Autumn Budget 2025: Key Highlights And What They Mean For You

Worldwide Strategy

DU

Dixcart UK

Autumn UK Budget 2025: Insights And Analysis

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

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Latest Videos

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UK Autumn Budget 2024 - Key Points And What It Means For You (Video)

WL

Withers LLP

Isle Of Man Superyacht Ownership Structures (Video)

DG

Dixcart Group Limited

Pillar 2: A Family Office View (Video)

AM

Alvarez & Marsal

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

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