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.

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

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.

Worldwide Commercial

DG

Dixcart Group Limited

The Trials And Tribulations Of Interest Withholding Tax

The requirement to deduct income tax from payments of UK source yearly interest is longstanding, and from a technical perspective it is reasonably well understood by UK practitioners.

United Kingdom Tax

M

Macfarlanes LLP

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

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

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

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

United Kingdom Strategy

DU

Dixcart UK

Scheme Sessions Vol1.2025 - A Year Of The New DB Funding Regime: Where Are We Now? (Video)

United Kingdom Employment

GW

Gowling WLG

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

United Kingdom Immigration

DL

Duncan Lewis & Co Solicitors

The Long-awaited Draft Framework For The UK Regulatory Regime For Cryptoassets Has Arrived

United Kingdom Finance

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Addleshaw Goddard

Financial Regulation - In The Know: Payments

United Kingdom Technology

AG

Addleshaw Goddard

Arts & Culture Guide (Video)

United Kingdom Immigration

L

Latitude Law

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

Register Of Overseas Entities And Its Impact On Property Ownership

Worldwide Commercial

DG

Dixcart Group Limited

Non-Dom Alternatives

E

Eptalex Law Firm LLP

Permanent Establishment And The Investment Management Exemption: Proposed Reforms

During 2023 the previous Government undertook a consultation on a package of changes to the UK's legislation concerning transfer pricing (TP), permanent establishment (PE), and diverted profits tax (DPT).

United Kingdom Tax

M

Macfarlanes LLP

Asset Disposals In The "Real World"

The recent case of A Sajedi and others v HMRC [2025] UKFTT 297 (TC) in the UK First-tier Tribunal ("FTT") is an interesting example of a UK taxation tribunal intervening...

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Register Of Overseas Entities And Its Impact On Property Ownership

The Register of Overseas Entities, effective from 1 August 2022 under the Economic Crime (Transparency and Enforcement) Act 2022, requires overseas companies and other non-human entities owning property in the UK to register with Companies House and disclose their beneficial owners or managing officers.

Worldwide Commercial

DG

Dixcart Group Limited

Non-Dom Alternatives

‘Non-domiciled' or ‘non-dom' refers to a historic British tax regime that permitted UK tax residents to benefit from not paying tax on their foreign income and gains...

E

Eptalex Law Firm LLP

The Spring Statement 2025

United Kingdom Tax

M

Macfarlanes LLP

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

To provide a solid, workable solution to the UK non domiciled persons, following the surprising move of the UK tax authorities to tax them on their worldwide income.

European Union Tax

CA

CYAUSE Audit Services Ltd

Maximise Your Finances With Our Year End Tax Planning Guide

The ideal time tFundamental changes to the tax position on UK resident non-doms and other new arrivers to the UK are to apply from 6 April 2025...

United Kingdom Tax

LF

Lubbock Fine

Incentives And Remuneration: Winter Update

Welcome to our Winter Update in which we look at the challenges and opportunities that lie ahead in the broad field of Incentives and Remuneration.

United Kingdom Tax

TS

Travers Smith LLP

Understanding Tax Relief On Surgery Costs For Self-Employed Business Owners

A client who is a social media influencer has incurred significant costs for both back and cosmetic surgeries.

DU

Dixcart UK

Reap What You Sow – UK's Unallowable Purpose Rule Considered Again

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

Incorporating A Business In The United Kingdom: Key Advantages And Considerations

United Kingdom Commercial

MK

Michael Kyprianou Law Firm

Fewer Companies Claiming Patent Box Tax Relief According To Recent HMRC Data – Are You?

United Kingdom IP

M

Murgitroyd

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

United Kingdom Tax

DG

Dixcart Group Limited

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

Worldwide Immigration

DU

Dixcart UK

How The U.S. Election Could Change The Domestic Manufacturing Calculus

United Kingdom International

A

AlixPartners

UK's Modernised Non-Dom Tax Status Rules And What This Means For Business Mobility

United Kingdom Tax

HG

Harvey Law Group

UK Autumn Budget 2024: A Private Client Perspective

United Kingdom Tax

TS

The Sovereign Group

Tax - Corporate Insights For In-house Counsel | Autumn 2024

United Kingdom Tax

TS

Travers Smith LLP

UK Pension Megafunds: The Tax Perspective

United Kingdom Employment

RG

Ropes & Gray LLP

Tax Hikes Must Strike Balance Between Responsibility And Sustainable Growth

United Kingdom Tax

SW

Spencer West

The UK Autumn Budget 2024: Key Tax Changes And Implications For Non-Doms

Worldwide Immigration

DG

Dixcart Group Limited

How The UK Budget Impacts US Citizens

WL

Withers LLP

End Clients To Take Responsibility For Umbrella Company Tax Compliance

United Kingdom Tax

LS

Lewis Silkin

Autumn Budget 2024: The Key Announcements And What You Need To Know

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

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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