United Kingdom: Tax

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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.

Passing It On: Planning In Anticipation Of A Gift Tax

The transfer of assets between generations has come under increasing pressure from successive governments. The 'nil rate band' amount that can be left free of tax has been frozen at £325,000 since 2009.

United Kingdom Tax

WL

Withers LLP

The One Big Beautiful Bill Act And Tax-exempt Organizations

Over the July 4th holiday, President Trump signed the budget reconciliation bill known as The One Big Beautiful Bill Act (OBBBA), which, among other things...

United Kingdom Tax

WL

Withers LLP

Business Asset Disposal Relief: The Importance Of Checking Your Facts

The qualifying conditions for Business Asset Disposal Relief are well-known, yet in three recent cases the taxpayer failed to meet the conditions and relief was denied.

United Kingdom Tax

AG

Addleshaw Goddard

President Trump And Making Your Inheritance Tax Planning Great Again!

During Donald Trump's visit to Scotland –mixing business and pleasure (at family-owned golf courses) – he found himself becoming an unlikely darling of the British farming community.

United Kingdom Tax

BP

Burness Paull

Family Limited Partnerships: A Strategic Alternative To Trusts

United Kingdom Tax

WL

Withers LLP

HMRC To Have Access To Crypto-Transaction Data From 2026: What UK Taxpayers Need To Know

United Kingdom Tax

DU

Dixcart UK

FATCA/CRS: New HMRC Registration Requirement For UK Investment Managers

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

Carried Away? UK Tax Treatment Of Carried Interest Clarified

United Kingdom Tax

WL

Withers LLP

HMRC Publishes Draft Legislation For New UK Carried Interest Tax Regime

United Kingdom Tax

KM

Katten Muchin Rosenman LLP

Employment Tax Update - July 2025

United Kingdom Tax

M

Macfarlanes LLP

Fundamental Reform Of UK Taxation Of Carried Interest

European Union Tax

KG

K&L Gates LLP

Inpatriates And Carried Interest

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

The UK Statutory Residence Test (SRT) - What You Need To Know

United Kingdom Tax

AM

Alvarez & Marsal

Unlocking The Future Of Solar Energy In The UK (Podcast)

United Kingdom Energy

GW

Gowling WLG

Corporate Finance Soundbite: Mergerspresso - Episode 14: Even My Coffee Needs Coffee: Mergerspresso In New York (Podcast)

United Kingdom Commercial

AG

Addleshaw Goddard

If A Child Has An EHCP In Place, Do They Also Need A Care Plan? (Video)

United Kingdom Litigation

AG

Anthony Gold Solicitors LLP

ThinkHouse TUPE Club: Key Questions On A Service Provision Change (Video)

United Kingdom Employment

GW

Gowling WLG

Proposed Changes To ILR: What UK Businesses Need To Know

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

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Related Country Guides

Highlighted Content

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

HMRC To Have Access To Crypto-Transaction Data From 2026: What UK Taxpayers Need To Know

From January 2026, UK taxpayers who use crypto-assets will face new reporting obligations under regulations aligned with the OECD's Crypto-Asset Reporting Framework (CARF).

United Kingdom Tax

DU

Dixcart UK

The UK Statutory Residence Test (SRT) - What You Need To Know

There are many reasons why individuals may decide to move to, or leave the UK tax year. Whilst complex, the SRT is designed to provide taxpayers with objective clarity on how they will be assessed by HMRC.

United Kingdom Tax

AM

Alvarez & Marsal

Haworth v HMRC: There's No Place Like POEM

In Haworth v HMRC [2025] EWCA Civ 822, the Court of Appeal (the Court) has delivered its decision in a tax dispute that began over two decades ago, involving a widely marketed tax scheme at the time...

United Kingdom Tax

M

Macfarlanes LLP

Plastics: Next Steps For The UN Global Plastics Treaty And Key UK And EU Regulatory Developments

United Kingdom Tax

AG

Addleshaw Goddard

Mandatory Payrolling Of Benefits In Kind Delayed To 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

The FASTER Directive—where Are We Now?

European Union Tax

AO

A&O Shearman

From Crackdown To Calibration: The UK's Evolving Carried Interest Regime

United Kingdom Tax

AG

Akin Gump Strauss Hauer & Feld LLP

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Inheritance Tax

Passing It On: Planning In Anticipation Of A Gift Tax

The transfer of assets between generations has come under increasing pressure from successive governments. The 'nil rate band' amount that can be left free of tax has been frozen at £325,000 since 2009.

United Kingdom Tax

WL

Withers LLP

Costs In Executor Disputes: Recent Judicial Insights And Principles

They might occur, for instance, before a grant of probate has been made, where there are doubts about the suitability of the person named as executor in a Will.

United Kingdom Family

BJ

Browne Jacobson

President Trump And Making Your Inheritance Tax Planning Great Again!

During Donald Trump's visit to Scotland –mixing business and pleasure (at family-owned golf courses) – he found himself becoming an unlikely darling of the British farming community.

United Kingdom Tax

BP

Burness Paull

IHT Instalment Options

United Kingdom Family

WS

Wrigleys Solicitors

Inpatriates And Carried Interest

United Kingdom Tax

M

Macfarlanes LLP

What's Happening In Pensions - Issue 117 (Podcast)

United Kingdom Employment

TS

Travers Smith LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Vulnerable Individuals: How Can Trusts Support Them

United Kingdom Commercial

HL

Hunters

Leaving A Legacy: How To Leave Money To Charity In Your Will And The Impact On Inheritance Tax

United Kingdom Family

PB

Parker Bullen

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Income Tax

Business Asset Disposal Relief: The Importance Of Checking Your Facts

The qualifying conditions for Business Asset Disposal Relief are well-known, yet in three recent cases the taxpayer failed to meet the conditions and relief was denied.

United Kingdom Tax

AG

Addleshaw Goddard

Family Limited Partnerships: A Strategic Alternative To Trusts

Many parents wish to pass down wealth to their children for inheritance tax (‘IHT') planning and to maximise younger generations' lower marginal rates of income tax and capital gains tax...

United Kingdom Tax

WL

Withers LLP

Legislation Day - Charities Update

The Government has published draft legislation designed to impose stricter requirements on charities and donors claiming charity tax reliefs, as part of its Legislation Day output on Monday 21 July 2025.

United Kingdom Commercial

M

Macfarlanes LLP

HMRC To Have Access To Crypto-Transaction Data From 2026: What UK Taxpayers Need To Know

United Kingdom Tax

DU

Dixcart UK

Carried Away? UK Tax Treatment Of Carried Interest Clarified

United Kingdom Tax

WL

Withers LLP

HMRC Publishes Draft Legislation For New UK Carried Interest Tax Regime

United Kingdom Tax

KM

Katten Muchin Rosenman LLP

Employment Tax Update - July 2025

United Kingdom Tax

M

Macfarlanes LLP

Legislation Day Announcements

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

New UK Carried Interest Tax Regime: Draft Rules Published

United Kingdom Tax

TS

Travers Smith LLP

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Transfer Pricing

Proposed Reform Of The UK Investment Manager Exemption (IME)

On 28 April 2025, the UK government began a consultation on new draft legislation and HMRC guidance...

United Kingdom Tax

SR

Schulte Roth & Zabel LLP

Transfer Pricing: The Government's Latest Compliance Proposals

On 28 April the Government made an important set of transfer pricing policy announcements...

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

Welcome to April's edition of our UK Tax Round Up. While this month has been quiet on the case law front, there have been a number of HMRC announcements and updates to prior published...

United Kingdom Tax

PR

Proskauer Rose LLP

Tariffs And Tax – A Different Perspective

United Kingdom Tax

M

Macfarlanes LLP

Permanent Establishment And The Investment Management Exemption: Proposed Reforms

United Kingdom Tax

M

Macfarlanes LLP

UK Transfer Pricing: What To Look Out For In 2025

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2024: Corporate And Related Tax Implications

United Kingdom Tax

SW

Spencer West

Autumn Budget 2024 - International

United Kingdom Tax

TS

Travers Smith LLP

The UK Government's Autumn Budget 2024

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft 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

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

Transfer Of Assets Abroad (Video)

TS

Travers Smith LLP

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