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.

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

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Macfarlanes LLP

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

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

Worldwide Commercial

DG

Dixcart Group Limited

UK Tax Round Up

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

Upcoming Immigration Rule Changes From July 2025: What You Need To Know (25 June 2025)

United Kingdom Immigration

DL

Duncan Lewis & Co Solicitors

In Conversation With Kevin Nash: The LCIA And The Future Of Institutional Arbitration (Podcast)

United Kingdom Litigation

KL

Herbert Smith Freehills Kramer LLP

UK Creative Worker Visa: Key Requirements (Video)

United Kingdom Immigration

L

Latitude Law

Requirements For Skilled Worker Visa Settlement (Video)

United Kingdom Immigration

L

Latitude Law

Financial Regulation - In The Know: Payments

United Kingdom Technology

AG

Addleshaw Goddard

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

UK Tax Round Up

Welcome to the May edition of our UK Tax Round Up, which discusses two interesting judgments, one on the question of whether...

United Kingdom Tax

PR

Proskauer Rose LLP

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.

Worldwide Commercial

DG

Dixcart Group Limited

Reserved Investor Fund (RIF)

Legally, it takes the form of a contractual co-ownership scheme. It has no separate legal personality, and there is no "entity" or "vehicle" as such: there is instead simply a binding contractual arrangement...

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

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

Worldwide Commercial

DG

Dixcart Group Limited

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

United Kingdom Family

HL

Hunters

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

Tax Investigations And Disputes Newsletter - April 2025

United Kingdom Tax

M

Macfarlanes LLP

Register Of Overseas Entities And Its Impact On Property Ownership

United Kingdom Tax

DG

Dixcart Group Limited

What Is An Overage Agreement?

United Kingdom Real Estate

HC

Herrington Carmichael

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

Private Residence Relief (PRR) is one of the most valuable tax reliefs available to individuals in the UK. It can exempt all or part of the gain made on the sale of your home from Capital Gains Tax (CGT).

DU

Dixcart UK

Tax Investigations And Disputes Newsletter - April 2025

Spring is in bloom, but the usual themes of hope and renewal have appeared to be in short supply. The Spring Statement delivered gloomy news about March headwinds that were impacting the UK's growth forecast...

United Kingdom Tax

M

Macfarlanes 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

Non-Dom Alternatives

E

Eptalex Law Firm LLP

Spring Statement 2025 – Our Full Summary

On 26 March, The Chancellor, Rachel Reeves, delivered her Spring Statement yesterday, setting out the government's latest position on spending and economic policy...

United Kingdom Tax

LF

Lubbock Fine

HMRC To Increase The Official Rate Of Interest From 6 April 2025

This follows announcements made at the UK's Autumn Budget on 30 October 2024 (which were perhaps somewhat overshadowed by the headline grabbing reforms to the UK's "non-dom regime"...

United Kingdom Tax

M

Macfarlanes LLP

Understanding The UK's New Foreign Income And Gains Rules

Starting from 6 April 2025, the UK will implement significant changes to the taxation of non-UK domiciled individuals.

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

Excluded Property Trusts: Key Changes And Urgent Actions

United Kingdom Tax

TS

The Sovereign Group

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

United Kingdom Tax

DU

Dixcart UK

Post-Budget Trends Of Sale To Employee Ownership Trust In The UK

United Kingdom Tax

LS

Laytons

Travers Smith's Alternative Insights: Taxing Incentives In Private Markets

United Kingdom Tax

TS

Travers Smith LLP

Your Questions Answered: How Can A Trust Be Used To Support A Vulnerable Person?

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Five Essential Steps To Take Before The Tax Year End

United Kingdom Tax

LF

Lubbock Fine

Maximise Your Finances With Our Year End Tax Planning Guide

United Kingdom Tax

LF

Lubbock Fine

The Budget And What Next For Farming Families? – Part 2

United Kingdom Tax

BM

Buss Murton

Domicile vs Residence: Understanding The Current Rules And The Upcoming Changes In 2025

United Kingdom Tax

HC

Herrington Carmichael

Inheritance Tax And Equity Release – Part 2

United Kingdom Tax

BM

Buss Murton

Inheritance Tax And Equity Release – Part 1

United Kingdom Tax

BM

Buss Murton

Incentives And Remuneration: Winter Update

United Kingdom Tax

TS

Travers Smith LLP

The Finance Act 2025 – Implementation Of The Reforms To The Taxation Of Non-UK Domiciliaries

M

Macfarlanes LLP

October Budget: Changes To Pensions And The Impact That Has On Those Leaving 10% Of Their Estate To Charity

United Kingdom Tax

BM

Buss Murton

Budget Bingo – The Results Are In!

United Kingdom Tax

BM

Buss Murton

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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

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

What Is An Isle Of Man 2006 Act Company?

DG

Dixcart Group Limited

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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