United Kingdom: Tax

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Article
The Trust Registration Service In 2026: Things That Changed In June 2026
The UK's Trust Registration Service has evolved from a modest anti-money laundering measure into a comprehensive transparency regime with far-reaching implications for overseas trustees. HMRC's June 2026 guidance introduced five significant changes that clarify registration obligations, expand scope for indirect property holdings, and introduce new exemptions that trustees must understand to avoid compliance pitfalls.
United Kingdom Tax
KN
Kingsley Napley
Article
How Can A Deed Of Variation Help Prevent Family Conflict
A Deed of Variation allows beneficiaries to restructure estate distribution after death, potentially avoiding inheritance tax charges, recapturing wasted reliefs, increasing charitable giving, and resolving conflicts arising from outdated wills or intestacy rules. Understanding when and how to use this powerful tool can save families significant tax liabilities while ensuring assets reach their intended recipients.
United Kingdom Tax
TS
Thomson Snell & Passmore
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Related Country Guides

TD
Tax Disputes
CT
Corporate Tax

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Tax Treaties

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Inheritance Tax

Article
How Can A Deed Of Variation Help Prevent Family Conflict
A Deed of Variation allows beneficiaries to restructure estate distribution after death, potentially avoiding inheritance tax charges, recapturing wasted reliefs, increasing charitable giving, and resolving conflicts arising from outdated wills or intestacy rules. Understanding when and how to use this powerful tool can save families significant tax liabilities while ensuring assets reach their intended recipients.
United Kingdom Tax
TS
Thomson Snell & Passmore
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Income Tax

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Transfer Pricing

Article
Transfer Pricing Enquiries: HMRC’s Approach And Recent Cases
Transfer pricing litigation in the UK has historically been rare, but recent procedural cases reveal HMRC's increasingly aggressive approach to enquiries. With average enquiry durations now exceeding 40 months and transfer pricing yield surging to £3.4bn, understanding the legal boundaries of information requests and closure notice applications has become critical for multinational groups facing contentious disputes.
United Kingdom Tax
M
Macfarlanes LLP
Article
Tribunal Limits HMRC's Schedule 36 Powers In Transfer Pricing Case
When HMRC issued an information notice demanding a UK subsidiary's US parent company financial statements in a transfer pricing enquiry, the First-tier Tribunal had to determine whether such documents were reasonably required and whether the subsidiary had the power to obtain them. The case examines the boundaries of HMRC's information-gathering powers and the practical limits of corporate group relationships.
European Union Tax
RPC
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Latest Videos

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