United Kingdom: Corporate 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.

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

Sole Trader Or Limited Company: Choosing The Right UK Business Structure

Starting a new venture is exciting, but one of the most critical foundational decisions you'll face is choosing the right legal structure for your UK business.

United Kingdom Commercial

HS

Halliday Styan

Possible Introduction Of "Partnership NICs": What It Would Mean For Private Capital Managers

According to press reports, the Chancellor is preparing to introduce a new national insurance/social security contribution (NIC) charge on partnerships, so-called "partnership NICs", in next month's Budget.

United Kingdom Tax

TS

Travers Smith LLP

Transfer Pricing: Can HMRC Raise More Corporate Tax From "High-value" Intragroup Services?

United Kingdom Tax

M

Macfarlanes LLP

Value-Added Tax (VAT) In Portugal

Worldwide Commercial

DG

Dixcart Group Limited

Making Tax Digital (MTD): A Guide For UK Sole Traders, Self-Employed & Landlords

United Kingdom Tax

HS

Halliday Styan

Full Disclosure? HMRC's Expectations For Accurate Filings

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

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

Setting Up A Business In France

United Kingdom Commercial

GP

Giambrone & Partners

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

Travers Smith's Alternative Insights: Transatlantic Tax Policy And The Art Of The Deal (Podcast)

United Kingdom Tax

TS

Travers Smith LLP

Share Incentive Plans (SIPs)

United Kingdom Employment

LS

Lewis Silkin

Enterprise Management Incentive (EMI) Option Schemes

An Enterprise Management Incentive (EMI) option is a tax-advantaged share option designed to help qualifying small and medium-sized businesses attract, retain and incentivise talent by offering them a chance to participate in the business's long-term success.

United Kingdom Tax

LS

Lewis Silkin

Growth share schemes can be a versatile and tax-efficient tool for private companies seeking to incentivise key employees, manage succession, or facilitate inheritance planning.

United Kingdom Tax

LS

Lewis Silkin

Family Investment Companies: A Solution For Long-term Wealth Preservation

A Family Investment Company ('FIC') is a bespoke structure which can be used as an investment vehicle for long term tax deferral and inheritance tax ('IHT') planning...

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

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Legislation Day Announcements

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

The Trials And Tribulations Of Interest Withholding Tax

United Kingdom Tax

M

Macfarlanes LLP

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

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

United Kingdom Employment

MB

Mayer Brown

UK-Perimeter Tax Rules Under The Spotlight

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

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

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)

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

Carried Interest Tax Reform: Next Steps

United Kingdom Tax

M

Macfarlanes LLP

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

On 6 May 2025, the United Kingdom and India finalised a landmark Free Trade Agreement, marking a significant milestone in bilateral relations. This agreement, the UK's most substantial post-Brexit trade deal...

United Kingdom Strategy

DU

Dixcart UK

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

Significant changes were introduced to the UK's tax rules for non-domiciled individuals from 6 April 2025. The remittance basis for non-UK domiciled individuals has been replaced with a residency-based system.

United Kingdom Immigration

DU

Dixcart UK

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

On 6 May 2025, the United Kingdom and India finalised a landmark Free Trade Agreement, marking a significant milestone in bilateral relations.

Worldwide Commercial

DG

Dixcart Group Limited

Family Investment Companies (FICs) And HMRC Scrutiny In 2025: What UK High Net Worth Individuals Should Know

Family Investment Companies (FICs) have become a popular and tax-efficient tool for wealth preservation, intergenerational planning, and inheritance tax mitigation in the UK.

United Kingdom Family

HL

Hunters

UK Announces Closure Of Joint Online Accounts And Company Tax Return Service

United Kingdom Tax

TS

The Sovereign Group

A New Era For UK Inheritance Tax: What The 2025 Reforms Mean For You

DU

Dixcart UK

Gifts With Reservation Of Benefit: A Common Pitfall In Inheritance Tax Planning

DU

Dixcart UK

Understanding Private Residence Relief (PRR): Protecting Your Home From Capital Gains Tax

DU

Dixcart UK

Tariffs And Tax – A Different Perspective

United Kingdom Tax

M

Macfarlanes LLP

Register Of Overseas Entities And Its Impact On Property Ownership

United Kingdom Tax

DG

Dixcart Group Limited

Permanent Establishment And The Investment Management Exemption: Proposed Reforms

United Kingdom Tax

M

Macfarlanes LLP

Asset Disposals In The "Real World"

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Non-Dom Alternatives

E

Eptalex Law Firm LLP

The Spring Statement 2025

United Kingdom Tax

M

Macfarlanes LLP

Understanding The UK's New Foreign Income And Gains Rules

DG

Dixcart Group Limited

UK Tax Round Up - February 2025

United Kingdom Tax

PR

Proskauer Rose LLP

Redress Payments: Court Of Appeal Finds No Blanket Prohibition On Tax Deductions

United Kingdom Litigation

AG

Addleshaw Goddard

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

United Kingdom Tax

DU

Dixcart UK

Are You A UK Non Domiciled Person? You Must Relocate To Cyprus!

European Union Tax

CA

CYAUSE Audit Services Ltd

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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

What Is An Isle Of Man 2006 Act Company?

DG

Dixcart Group Limited

Changes To R&D And Capital Relief In Light Of The Autumn Statement 2023 (Video)

PB

Price Bailey

Market Masterclass: Single Family Rental - Tax (Video)

GW

Gowling WLG

Family Investment Companies: Facts About FICS

BK

Berg Kaprow Lewis

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