Worldwide: 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.

The Autumn Budget 2025: Key Changes To IHT And CGT

Autumn Statement kept CGT and IHT unchanged, but APR/BPR relief rises in 2026. A timely moment for Estate, Will and Succession Planning reviews.

United Kingdom Tax

WS

Wrigleys Solicitors

Are Employee Ownership Trusts Still Worth Considering As An Exit Strategy After The Budget?

Among the array of changes introduced in the Autumn Budget was a development in the relief available when selling a business to an Employee Ownership Trust (EOT).

United Kingdom Employment

Sa

Shepherd and Wedderburn LLP

Why Jurisdiction Matters: The Isle Of Man For High-Net-Worth Individuals And Family Office

For high-net-worth individuals (HNWIs) and family offices, the choice of jurisdiction is no longer purely a technical or tax-driven exercise.

Worldwide Commercial

DG

Dixcart Group Limited

Fundamental Changes To The United Kingdom's Taxation Of Carried Interest Regime

From 6 April 2026, carried interest arising to affected UK taxpayers will generally be taxed within the income tax regime as profits of a deemed trade.

United Kingdom Tax

MB

Mayer Brown

Share Buyback Qualified For Capital Treatment Where Undertaken For Genuine Trade Benefit

United Kingdom Tax

PR

Proskauer Rose LLP

HMRC Issue One To Many Letters Prompting Inheritance Tax (IHT) Compliance

United Kingdom Technology

AG

Addleshaw Goddard

Offsetting Your Tax Liability By Gifting Assets To The Nation

United Kingdom Tax

HL

Hunters

A Guide To The Taxation Of Share Plans In The UK

United Kingdom Tax

TS

Travers Smith LLP

When To Use An Isle Of Man Foundation (3 Of 3)

Worldwide Commercial

DG

Dixcart Group Limited

Recognising The Difference Between Grazing Licences And Tenancies

United Kingdom Real Estate

BL

Buckles Law

Tax Squeeze On EOTs: They Are Still A Smart Exit Strategy For Founders

United Kingdom Tax

HL

Hunters

Granting UK Company Share Options To US Employees: Traps To Avoid

United Kingdom Tax

LS

Lewis Silkin

Where Do Funds Live And Why Does It Matter?

Jersey Commercial

JF

Jersey Finance Limited

Employee Ownership Trusts (EOTs) After Labour's CGT Cut: Legal Insight Into What Advisers Need To Know

United Kingdom Tax

HL

Hunters

Jersey Employment Frequently Asked Questions (International Employment Lawyer)

Jersey Employment

CO

Carey Olsen

The Concept Of 'Overall Impression' In UK And EU Registered Design Law (Podcast)

United Kingdom IP

HL

HGF Ltd

Employment Update January 2026 (Podcast)

United Kingdom Employment

TS

Travers Smith LLP

Episode 23: Mergerspresso - Christmas Special (Podcast)

United Kingdom Finance

AG

Addleshaw Goddard

New National Minimum Wage Rates For April 2026

United Kingdom Employment

d

didlaw

Tokenisation And The V-Bucks Generation Transition

Access an article by Philip Pirecki, Americas Lead for Jersey Finance, who provides an interesting slant on tokenisation.

JF

Jersey Finance Limited

Private Rentals' UK Tax Squeeze – Suggested Actions

The UK Budget's rise in property income tax, combined with the continued freeze on income tax thresholds, will significantly tighten margins for landlords...

United Kingdom Tax

HL

Hunters

Navigating Global Incentive Plans

Rolling out a global share plan requires significant investment of time, internal coordination and collaboration with external advisors and administrators.

United Kingdom Tax

TS

Travers Smith LLP

EMI Options – How To Get Them Right

Enterprise Management Incentive (EMI) plans are an excellent mechanism for employers and employees – when used correctly.

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Relocation, Relocation, Relocation…

United Kingdom Tax

GGI Global Alliance

The Benefits Of EMI Share Option Plans And Why More Companies Should Take Advantage Of Them

United Kingdom Commercial

Sa

Shepherd and Wedderburn LLP

Reform Of Housing Taxes Needs Long-term Planning

United Kingdom Tax

HL

Hunters

Stopping The Brain Drain: How The UK Government Should Rethink Its Strategy On Global Talent

United Kingdom Tax

WL

Withers LLP

Legal Essentials For US Nationals Moving To The UK

United Kingdom Tax

BL

Barnes Law

Autumn Budget 2025: Key Highlights And What They Mean For You

Worldwide Strategy

DU

Dixcart UK

Autumn UK Budget 2025: Insights And Analysis

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Inheritance Tax: Gifting Smarter

United Kingdom Tax

HL

Hunters

2025 Autumn Budget

United Kingdom Tax

N

Nazali

Autumn Budget 2025

United Kingdom Tax

M

Macfarlanes LLP

Autumn UK Budget 2025: Insights And Analysis

Against a backdrop of elusive economic growth, increasing public debt and stubbornly high inflation, and alongside the Government's manifesto pledge not to increase National Insurance...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Inheritance Tax: Gifting Smarter

The Times reported today that in 2022-23 14,030 lifetime gifts were liable to Inheritance Tax (IHT) on the death of the donor.

United Kingdom Tax

HL

Hunters

2025 Autumn Budget

The Chancellor of the Exchequer Rachel Reeves presented her Autumn Budget to Parliament on Wednesday 26 November 2025, some key tax changes are...

United Kingdom Tax

N

Nazali

Autumn Budget 2025

This was a Budget that was heavily trailed (to the extent that the contents were inadvertently published by the Office for Budget Responsibility (OBR) in advance of the Chancellor delivering her speech)...

United Kingdom Tax

M

Macfarlanes LLP

2025 Autumn Budget: What Could It Mean For You?

United Kingdom Tax

RB

Rothera Bray

The Autumn Budget 2025: Private Client Perspective

Having announced the largest package of tax rises in decades at last year's Budget, the Chancellor promised that this had been a "once in a parliament" event...

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2025—Tax Overview

UK Chancellor of the Exchequer Rachel Reeves announced her second Budget on November 26, 2025. We set out below a summary of the main tax measures announced.

United Kingdom Tax

AO

A&O Shearman

Autumn Budget 2025

Any follower of British politics knows that every Budget Day arrives with a swirl of promises, pressures, and speculation.

United Kingdom Tax

TS

Travers Smith LLP

Choosing The Right Jurisdiction For A Holding Company: Why The Isle Of Man Remains Top Of The Shortlist

For international tax and legal advisers, selecting the right jurisdiction for a client's holding company is a balance of commercial flexibility, fiscal efficiency, reputation, and regulatory integrity.

Isle of Man Tax

DG

Dixcart Group Limited

Conclusion And Next Steps

United Kingdom Strategy

BJ

Browne Jacobson

2025 Autumn Budget Predictions

United Kingdom Strategy

BJ

Browne Jacobson

General Tax Rise Predictions

United Kingdom Tax

BJ

Browne Jacobson

EMI Share Option Schemes – VC And Founder's Insights

United Kingdom Employment

HL

Hunters

Protecting Vulnerable Beneficiaries

United Kingdom Finance

HL

Hunters

FIG Regime: The UK's Tax Regime For New Residents

United Kingdom Tax

M

Macfarlanes LLP

Beyond The Non-Dom Era: Why A Will Is Central To UK Wealth Management

Worldwide Strategy

DU

Dixcart UK

Autumn Budget 2025: What To Expect

United Kingdom Strategy

DU

Dixcart UK

UK Tax Round Up

United Kingdom Tax

PR

Proskauer Rose LLP

Why Are Family Offices Relocating To The Isle Of Man?

Isle of Man Commercial

DG

Dixcart Group Limited

Case Study: Navigating The UK's Inheritance Tax Challenges

United Kingdom Commercial

DG

Dixcart Group Limited

Wealth And Inheritance Tax Planning: Strategic Approaches To Preserving And Transferring Your Wealth

United Kingdom Strategy

DU

Dixcart UK

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

United Kingdom Tax

HL

Hunters

Case Study: Navigating The UK's Inheritance Tax Challenges

Worldwide Commercial

DU

Dixcart UK

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

DG

Dixcart Group Limited

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Latest Videos

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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

Creating And Updating Your Will (Video)

RS

Russell-Cooke Solicitors

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