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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.

Recovery Of VAT On DB Pension Scheme Investment Costs – New HMRC Policy

HMRC has announced a new policy on the recovery by employers of VAT charged on investment services provided to their DB pension schemes.

United Kingdom Employment

MB

Mayer Brown

Mandatory Payrolling Of Benefits In Kind Delayed To April 2027

HMRC has announced that the introduction of mandatory payrolling for most Benefits in Kind (BiKs) will be delayed by one year, until 6 April 2027.

DU

Dixcart UK

Definition Of A Family Investment Company (FIC)

FICs are companies limited by shares (an "Ltd" or "Limited") and often established by parents and/or grandparents ("Founders") to benefit themselves and their family, as shareholders.

Worldwide Strategy

DU

Dixcart UK

The Benefits Of An Employee Ownership Trust (EOT)

This gives rise to several practical issues, especially where a trade sale is not likely, or the existing management team are perhaps not in a position to be able to raise sufficient funds to affect...

United Kingdom Strategy

DU

Dixcart UK

UK Pensions: What's New This Week? June 23, 2025

United Kingdom Employment

AO

A&O Shearman

Frequently Asked Questions On Termination Payments

United Kingdom Tax

LS

Lewis Silkin

2025 UK Tax Changes For Non-Doms: Do's And Don'ts

Worldwide Commercial

DG

Dixcart Group Limited

Key Highlights Of The UK Budget 2025 Measures To Support Workers And Economic Growth

United Kingdom Tax

NP

Nexdigm Private Limited

Real Estate Tax Checklist - May 2025

United Kingdom Real Estate

TS

Travers Smith LLP

Reserved Investor Fund (RIF)

United Kingdom Finance

M

Macfarlanes LLP

UK–India Free Trade Agreement: Opportunities For Indian Individuals And Businesses

United Kingdom Strategy

DU

Dixcart UK

2025 UK Tax Changes For Non-Doms: Do's And Don'ts

United Kingdom Immigration

DU

Dixcart UK

Bilta (UK) Ltd (In Liquidation) And Others (Respondents) v Tradition Financial Services Ltd (Appellant); Nathanael Eurl Ltd (In Liquidation) And Another (Appellants) v Tradition Financial Services Ltd (Respondent)

United Kingdom Insolvency

GC

Gatehouse Chambers

Tariffs And Tax – A Different Perspective

United Kingdom Tax

M

Macfarlanes LLP

Business Reporter – Best Of British Business: Keeping The Engine Behind Your Market Data Running (Video)

United Kingdom Finance

CJ

CJC Ltd

Temu's Back On Top... But For How Long? 2025's Retail Growth Story

Worldwide Commercial

A

AlixPartners

Arts & Culture Guide (Video)

United Kingdom Immigration

L

Latitude Law

EVisas Soon To Replace Visa Stickers For Certain UK Visa Routes

United Kingdom Immigration

LS

Lewis Silkin

S5:E9 – Twin Property Developers Tom And Jack Atha: Building Atha Properties From The Ground Up (Video)

United Kingdom Real Estate

SO

Square One

VAT On Independent Schools: Judicial Review Hearing Concluded

From 1 January 2025, all education and boarding services provided by private schools in England and Wales became subject to VAT at the standard rate of 20%.

United Kingdom Consumer

WL

Withers LLP

Register Of Overseas Entities And Its Impact On Property Ownership

Most of the information given to Companies House about overseas entities, beneficial owners and managing officers, will be publicly available on the Register of Overseas Entities. This is intended to increase transparency, allowing law enforcement agencies to investigate suspicious wealth more effectively.

United Kingdom Tax

DG

Dixcart Group Limited

What Is An Overage Agreement?

Overage agreements continue to play a pivotal role in property transactions, and their popularity is showing no signs of waning.

United Kingdom Real Estate

HC

Herrington Carmichael

Need To Know: HMRC Enquiries

Navigating tax disputes with HMRC can be a complex and daunting process. This "need to know" series sheds light on the essential elements.

United Kingdom Tax

M

Macfarlanes LLP

Making Informed Business Decisions Relies On Real Data

Isle of Man Accounting

SI

Sentient International Limited

Principles Applying To The Recovery Of CFA Uplifts (AKS (A Protected Party) v National Farmers Union Mutual Insurance Society Limited)

United Kingdom Litigation

GC

Gatehouse Chambers

The Spring Statement 2025

United Kingdom Tax

M

Macfarlanes LLP

Spring Statement 2025 – Our Full Summary

United Kingdom Tax

LF

Lubbock Fine

Understanding The UK's New Foreign Income And Gains Rules

DG

Dixcart Group Limited

HMRC Warns Of Money Launderers' Large-scale Use Of Informal Payment Systems

United Kingdom Criminal

RR

Rahman Ravelli Solicitors

A New UK-Based Unauthorised Fund Vehicle Now Available - The Reserved Investor Fund

United Kingdom Tax

GP

Goodwin Procter LLP

New Service For Disclosing Errors In Claims For R&D Tax Relief

United Kingdom Tax

DU

Dixcart UK

VAT Compliance "Nudge" Letters From HMRC Target Private Equity Firms

United Kingdom Tax

M

Macfarlanes LLP

Residence-Based Regime For UK Inheritance Tax And Foreign Income And Gains

Isle of Man Commercial

DG

Dixcart Group Limited

A New UK-Based Unauthorised Fund Vehicle Now Available - The Reserved Investor Fund

The RIF is available for all investment strategies, but what might make it an appealing option, particularly certain tax features, is likely to be different for UK real estate investment than for all other strategies (including non-UK real estate).

United Kingdom Tax

GP

Goodwin Procter LLP

New Service For Disclosing Errors In Claims For R&D Tax Relief

Companies can now use a new online service introduced by HMRC on 31 December 2024 to disclose errors that have mistakenly been made when claiming R&D tax relief. This service is intended for unintentional errors and is not applicable to deliberate or fraudulent claims. Here's a summary of how this service works:

United Kingdom Tax

DU

Dixcart UK

VAT Compliance "Nudge" Letters From HMRC Target Private Equity Firms

We are aware of several private equity (PE) fund managers receiving "nudge" letters from HMRC concerning VAT compliance.

United Kingdom Tax

M

Macfarlanes LLP

Residence-Based Regime For UK Inheritance Tax And Foreign Income And Gains

As part of its wide-ranging changes to the current non-domicile (non-Dom) regime, the UK government is set to introduce a residence-based regime for both Inheritance Tax and Foreign Income and Gains with effect from 6th April 2025.

Isle of Man Commercial

DG

Dixcart Group Limited

The Impact Of Adding VAT To Independent School Fees

United Kingdom Tax

IB

IBB Law

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

The UK's new tax regime for non-domiciled individuals replaces the remittance basis with residence-based taxation from April 2025, significantly increasing tax liabilities on global income and inheritance.

Worldwide Immigration

DU

Dixcart UK

VAT On Private School Fees In The UK: Practical Tips To Navigate The Changes

The Labour government plans to impose 20% VAT on UK private school fees starting January 2025, potentially raising £1.5 billion for state education. Families must consider financial planning options to address increased costs and affordability challenges.

United Kingdom Tax

W

WTW

The UK Autumn Budget 2024: Key Tax Changes And Implications For Non-Doms

The Autumn 2024 UK Budget introduces a tax-residence-based regime replacing non-dom status, transitional measures for existing non-doms, and stricter inheritance tax rules, effective April 2025.

Worldwide Immigration

DG

Dixcart Group Limited

Autumn Budget 2024 – National Insurance Contributions

Chancellor Rachel Reeves' Labour Budget maintained a pledge to avoid raising taxes on employees but increased employer NICs and reduced the threshold for NICs contributions. This change could indirectly affect employees through restrained salary increases and hiring slowdowns.

United Kingdom Tax

MC

Memery Crystal

Autumn Budget 2024: The Key Announcements And What You Need To Know

United Kingdom Immigration

DU

Dixcart UK

VAT On School Fees – How Will This Affect My Divorce?

United Kingdom Family

HC

Herrington Carmichael

UK Autumn Budget 2024: Key Changes

United Kingdom Tax

N

Nazali

The Autumn Budget: What Does It Mean?

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

UK Autumn Budget 2024 – Headline Measures

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

Autumn Budget 2024 - Real Estate

United Kingdom Tax

TS

Travers Smith LLP

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

United Kingdom Tax

WL

Withers LLP

The Autumn Budget 2024: A Private Client Perspective

United Kingdom Tax

M

Macfarlanes LLP

From Manifesto To Budget: Business Taxes: What Can We Expect From The Labour Government? (Podcast)

United Kingdom Tax

TS

Travers Smith LLP

Autumn Budget 2024: Our Key Takeaways

United Kingdom Tax

LF

Lubbock Fine

Private Schooling In UK Will Become VATable

United Kingdom Tax

DP

DLA Piper UK LLP

VAT And School Fees

United Kingdom Tax

SS

Sherrards Solicitors

HMRC Launches VAT Registration Tool

United Kingdom Tax

IG

IR Global

HMRC Tax Focus Raises Concerns For Overburdened Court System

United Kingdom Tax

J

Jurit LLP

Taxation Of Guernsey Funds

CO

Carey Olsen

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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

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

Deloitte ITL Tax Codes With Validity Periods - Video

D

Deloitte

Case Study: Adare (Video Content)

TG

TMF Group BV

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