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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
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
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Tax Disputes
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Income Tax

Article
Malta's New Individual Tax Programme
Malta has introduced a new Individual Tax Programme consolidating its existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on foreign-source income, the programme introduces significantly higher economic thresholds and a five-year renewable status model, signaling a shift toward attracting genuine long-term residents willing to make substantial contributions to the Maltese economy.
Malta Tax
GT
Grant Thornton Malta
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
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Corporate 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
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
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National Insurance

Article
Supreme Court Decides The LLP Salaried Member Rules - But Sends BlueCrest Back To The First-Tier Tax Tribunal
The Supreme Court has delivered its landmark decision in HMRC v BlueCrest Capital Management, clarifying the salaried member rules that determine whether LLP members are taxed as employees or partners. The ruling refines the legal test for "significant influence" and establishes that influence must derive from enforceable governance frameworks rather than informal practice, with immediate implications for how LLPs structure membership terms and delegated authority.
United Kingdom Tax
M
Macfarlanes LLP
Article
Employee Pension Contributions And Salary Sacrifice Arrangements: Restriction Of National Insurance Exemption
The UK government has introduced legislation to limit the National Insurance contributions exemption for employee pension contributions made through salary sacrifice arrangements. Starting April 2029, only the first £2,000 of annual employee pension contributions will remain exempt from NICs, fundamentally altering the cost-benefit calculation that has made salary sacrifice arrangements attractive to employers for decades.
United Kingdom Employment
MB
Mayer Brown
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Withholding Tax

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