United Kingdom: Capital Gains 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.

Abolishing SDLT Is Not A Cure-all For Our Complex Property Problems

From Angela Rayner's career-undoing underpayment, to Kemi Badenoch's recent announcement that a Tory government would abolish the tax entirely...

United Kingdom Tax

HL

Hunters

Case Study: Navigating The UK's Inheritance Tax Challenges

In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.

Worldwide Commercial

DU

Dixcart UK

Assets In The UK And Inheritance Tax – Planning Opportunities Available For Certain Individuals

It is important that UK inheritance tax is taken into careful consideration, in particular by individuals who have assets in the UK.

DG

Dixcart Group Limited

Engagement Terms Matter: Court Dismisses Negligence Claim And Clarifies Scope Of Duty For Solicitors

A recent decision from Glasgow Sheriff Court highlights the importance of clear contractual terms and, of note to solicitors, the limits of professional duties on legal practitioners.

United Kingdom Tax

BP

Burness Paull

Value-Added Tax (VAT) In Portugal

Worldwide Commercial

DG

Dixcart Group Limited

The Best Ways To Gift Money To Grandchildren

United Kingdom Tax

BL

Buckles Law

Your Questions Answered: How Do I Set Up A Trust To Protect My Assets?

United Kingdom Family

Sa

Shepherd and Wedderburn LLP

Dividing Assets In Divorce: House Or Pension? (17 October 2025)

United Kingdom Family

DL

Duncan Lewis & Co Solicitors

Tax - Incentives And Personal: Insights For In-House Counsel - Autumn 2025

United Kingdom Tax

TS

Travers Smith LLP

Section 431 Elections – A Simple Guide

LS

Lewis Silkin

New Identity Verification Requirements With Companies House

Worldwide Strategy

DU

Dixcart UK

Why Family Offices Are Staying In London Despite Proposed Tax Changes

Worldwide Strategy

DU

Dixcart UK

Tax Investigations And Disputes Newsletter - September 2025

United Kingdom Tax

M

Macfarlanes LLP

Danish Tax Authority Settles Huge Cum-Ex Claim

United Kingdom Criminal

RR

Rahman Ravelli Solicitors

The Place For Lifetime Trusts As Part Of The Estate Planning And Provision Of Long Term Financial Security For A Vulnerable Person

This form of trust has been available for many years and is referred to in the legislation as a disabled person's trust. They can be a very valuable tool for parents or guardians who...

United Kingdom Family

HL

Hunters

Business Property Relief Is Changing, Here's What You Can Do

As announced by the UK Government on 30 October 2024 ('Budget Day'), draft legislation has now been published confirming reforms to two key inheritance tax reliefs...

United Kingdom Tax

WL

Withers LLP

What Can You Expect From The 2025 Autumn Budget?

With the Budget set for 26 November, August has proved to be a bumper month for kite flying in the Treasury.

United Kingdom Tax

WL

Withers LLP

Suitable Structures And Jurisdictions For Setting Up A Family Office

The management of the wealth and affairs of ultra-high net worth individuals (UHNWIs) has evolved into a highly specialised industry, demanding tailored solutions for the preservation, growth, and intergenerational transfer of wealth.

United Kingdom Family

WL

Withers LLP

Legislating For A New UK Carried Interest Tax Regime

United Kingdom Tax

KM

Katten Muchin Rosenman LLP

Share Incentive Plans (SIPs)

United Kingdom Employment

LS

Lewis Silkin

Enterprise Management Incentive (EMI) Option Schemes

United Kingdom Tax

LS

Lewis Silkin

Company Share Option Plans (CSOPs)

United Kingdom Commercial

LS

Lewis Silkin

What Constitutes A POEM?

CW

Cadwalader, Wickersham & Taft LLP

The New Carried Interest Regime: What It Means For Real Estate-based Strategies

United Kingdom Real Estate

TS

Travers Smith LLP

The Entertainer Moves To Employee Ownership Trust: Christian Wilson Commentary

United Kingdom Commercial

SW

Spencer West

A Return To Form: Why The Stage Might Be Set For More VIMBOs

United Kingdom Finance

FR

FRP Advisory

Family Limited Partnerships: A Strategic Alternative To Trusts

United Kingdom Tax

WL

Withers LLP

Legislation Day - Charities Update

United Kingdom Commercial

M

Macfarlanes LLP

The Entertainer Moves To Employee Ownership Trust: Christian Wilson Commentary

The Grant family, founders of toy retailer The Entertainer, will transfer 100 per cent ownership of the business to an Employee Ownership Trust (EOT) in September 2025.

United Kingdom Commercial

SW

Spencer West

A Return To Form: Why The Stage Might Be Set For More VIMBOs

Although a volatile economic environment anything is far from certain, this landscape could lead to the greater use of VIMBOs in the near future...

United Kingdom Finance

FR

FRP Advisory

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

Legislation Day Announcements

21 July 2025 was "Legislation Day" (or "L-Day"), when the Government published draft clauses (covering pre-announced changes) for Finance Bill 2026 for technical consultation...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Purpose Re-visited: The UT's Decision In Osmond And Allen v HMRC

Nearly a year ago, we wrote about the First-tier Tribunal's (FTT) decision in Osmond and ors v HMRC [2024] UKFTT 00378. Our view was that, while the recent case law concerning main...

United Kingdom Tax

M

Macfarlanes LLP

Is Your Portuguese NHR Coming To An End? Have You Considered Cyprus?

Here is the scenario; You have been making the most of Portugal's fantastic tax regime for Non-Habitual Residents (NHRs) for the last 9 years. But you know that your NHR status will come to an end after the 10th year, and, if you stay in Portugal, you will have to pay tax at the standard Portuguese rates once it does end

United Kingdom Commercial

DG

Dixcart Group Limited

UK Tax Round Up

Welcome to the June edition of our UK Tax Round Up, which discusses HMRC's response to its consultation on the new UK carried interest regime to be introduced next year...

United Kingdom Tax

PR

Proskauer Rose LLP

Staying Behind But Planning Ahead: Tax Efficient Planning When Non-Doms Leave The UK But Their Children Remain

United Kingdom Tax

WL

Withers LLP

Happy New Job And Happy New Tax Year?

United Kingdom Tax

AG

Anthony Gold Solicitors LLP

Management Equity Plans In A Mobile World - Restricted Share Awards

United Kingdom Tax

AM

Alvarez & Marsal

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

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

Reserved Investor Fund (RIF)

United Kingdom Finance

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

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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

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Webinar – Catch You If They Can: Proposed Changes To UK Capital Gains Tax (Video)

TS

The Sovereign Group

Sales To Employee Ownership Trusts (Video)

BK

Berg Kaprow Lewis

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