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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.

Management Equity Plans In A Mobile World - Restricted Share Awards

This short article highlights some of the complexities arising from the participation of internationally mobile employees in Management Equity Plans (MEPs) that often involve the award...

United Kingdom Tax

AM

Alvarez & Marsal

UK-Perimeter Tax Rules Under The Spotlight

On 28 April 2025, the UK government launched a consultation (the "Consultation") on proposed legislation to reform the UK's transfer pricing ("TP") and permanent establishment ("PE") rules, including changes to the investment manager exemption ("IME") and a repeal of the diverted profits tax ("DPT") regime.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Update On Reform Of The UK Tax Treatment Of Carried Interest

Our Alert issued on 14 Jan. 2025 discussed the UK government's consultation and call for evidence ("Consultation") on its proposals to reform the tax treatment of carried interest.

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

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

Carried Interest Tax Reform: Next Steps

United Kingdom Tax

M

Macfarlanes LLP

Long Term Residence And Its Importance For UK Inheritance Tax (IHT) Purposes

United Kingdom Tax

BH

Boodle Hatfield

Tax Transformed: Get Ready For Making Tax Digital For Income Tax

United Kingdom Tax

HL

Hunters

Making Lifetime Gifts: How To Give Without Paying More Inheritance Tax

United Kingdom Tax

HC

Herrington Carmichael

Why Filing Early Makes Sense

United Kingdom Tax

IG

IR Global

Proposed Reform Of The UK Investment Manager Exemption (IME)

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

The FASTER Directive—where Are We Now?

European Union Tax

AO

A&O Shearman

A Transatlantic Opportunity – Why US Clients Are Embracing The UK TRF

SI

Sentient International Limited

Reforms To The Taxation Of Carried Interest – Latest Update

United Kingdom Tax

D

Dechert

Frequently Asked Questions On Termination Payments

United Kingdom Tax

LS

Lewis Silkin

Immigration White Paper: Earned Settlement And Citizenship

United Kingdom Immigration

LS

Lewis Silkin

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

Worldwide Commercial

A

AlixPartners

Could Heart Transplant Waiting Lists Soon Be A Thing Of The Past?

United Kingdom IP

MC

Marks & Clerk

Financial Regulation - In The Know: Payments

United Kingdom Technology

AG

Addleshaw Goddard

UK Government Announces Proposals For Reforming Immigration System

United Kingdom Immigration

OD

Ogletree, Deakins, Nash, Smoak & Stewart

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Guernsey Companies: A Brief Guide

United Kingdom Tax

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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

Capital Gains Tax

Management Equity Plans In A Mobile World - Restricted Share Awards

This short article highlights some of the complexities arising from the participation of internationally mobile employees in Management Equity Plans (MEPs) that often involve the award...

United Kingdom Tax

AM

Alvarez & Marsal

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)

United Kingdom Strategy

DU

Dixcart UK

Carried Interest Tax Reform: Next Steps

United Kingdom Tax

M

Macfarlanes LLP

Why Filing Early Makes Sense

United Kingdom Tax

IG

IR Global

A Transatlantic Opportunity – Why US Clients Are Embracing The UK TRF

SI

Sentient International Limited

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

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

Worldwide Commercial

DG

Dixcart Group Limited

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Corporate 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

UK-Perimeter Tax Rules Under The Spotlight

On 28 April 2025, the UK government launched a consultation (the "Consultation") on proposed legislation to reform the UK's transfer pricing ("TP") and permanent establishment ("PE") rules, including changes to the investment manager exemption ("IME") and a repeal of the diverted profits tax ("DPT") regime.

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

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)

Worldwide Strategy

DU

Dixcart UK

The Benefits Of An Employee Ownership Trust (EOT)

United Kingdom Strategy

DU

Dixcart UK

Carried Interest Tax Reform: Next Steps

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

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

Worldwide Commercial

DG

Dixcart Group Limited

R&D Funding And The Patent Box For Green Tech Start-ups: Mini Series Part Three

United Kingdom IP

B

Boult Wade Tennant

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National Insurance

Employment Tax Update - June 2025

This bulletin follows the release of the June Agent Update (Issue 132). In this issue we cover the content most relevant to employment taxes and reward activities.

United Kingdom Employment

M

Macfarlanes LLP

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)

United Kingdom Strategy

DU

Dixcart UK

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

United Kingdom Tax

NP

Nexdigm Private Limited

Employment Tax Update - May 2025

United Kingdom Tax

M

Macfarlanes LLP

The U.S.-UK Trade Agreement Explained: Highlights And Implications

United Kingdom Strategy

DU

Dixcart UK

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

See more

Inheritance Tax

Long Term Residence And Its Importance For UK Inheritance Tax (IHT) Purposes

Traditionally, inheritance tax (IHT) treatment was determined by an individual's domicile status: an individual who was domiciled or deemed domiciled in the UK was subject to IHT on their worldwide estate.

United Kingdom Tax

BH

Boodle Hatfield

Making Lifetime Gifts: How To Give Without Paying More Inheritance Tax

Many people want to help their children or loved ones while they are still alive to see the benefit.

United Kingdom Tax

HC

Herrington Carmichael

A Transatlantic Opportunity – Why US Clients Are Embracing The UK TRF

It is now June 2025, and the UK's sweeping reforms to its tax regime for non-domiciled individuals have officially come into force.

SI

Sentient International Limited

A Lucky Escape For Tenant Farmers From The New Inheritance Tax Rules?

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Over Half Of UK Adults Financially Dependent On Receiving An Inheritance

United Kingdom Family

HL

Hunters

Planning For The Future When You Have A Blended Family

United Kingdom Family

HL

Hunters

Doom Or Boom? Why Trusts Still Matter In A Post-Domicile World

United Kingdom Tax

SI

Sentient International Limited

Government's Consultation On Agricultural And Business Property Reforms: How Will This Affect Inheritance Tax?

United Kingdom Tax

HL

Hunters

George Foreman – Who Is Set To Inherit His Grill Empire?

United Kingdom Family

HC

Herrington Carmichael

See more

Latest Videos

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

WL

Withers LLP

2024 Autumn Budget Predictions - Neil Fletcher (Video)

AM

Alvarez & Marsal

Isle Of Man Superyacht Ownership Structures (Video)

DG

Dixcart Group Limited

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

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