Worldwide: Income 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.

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

Upper Tribunal Backs HMRC In Mixed Member Rules Case

In a significant ruling for professional services firms and other partnerships, the Upper Tribunal has sided with HMRC in Holden v HMRC / HMRC v The Boston Consulting Group UK LLP...

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

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

Finance Bill 2025 - 2026: Changes To Charity Tax

Significant changes to the treatment of charity tax are incoming with the Finance Bill 2025 – 2026 ('the Bill').

United Kingdom Commercial

WL

Withers LLP

Court Applies Mixed Member Partnership Anti-avoidance Tax Rules To LLP Member Remuneration

United Kingdom Tax

TS

Travers Smith LLP

How Do I Implement An EMI Share Option Plan?

United Kingdom Commercial

Sa

Shepherd and Wedderburn LLP

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

Incentives And Remuneration: Winter Update 2026

United Kingdom Employment

TS

Travers Smith LLP

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

Worldwide Commercial

DG

Dixcart Group Limited

Spring Clean 2026: Checking Your Employee Pension Arrangements

United Kingdom Employment

LS

Lewis Silkin

UK HMRC Pauses Concession On Failures To Withhold Tax On Interest Payments

United Kingdom Tax

MB

Mayer Brown

Investing In UK Real Estate

Worldwide Real Estate

W

Walkers

New Year Tax Checklist For Private Capital Managers

TS

Travers Smith LLP

Data Centres: Common Issues And How To Avoid Them (Video)

United Kingdom Real Estate

FE

Fenwick Elliott LLP

Strategic Cross-border Enforcement In Asia (Video)

Worldwide International

WL

Withers LLP

Employment Update January 2026 (Podcast)

United Kingdom Employment

TS

Travers Smith LLP

Episode 23: Mergerspresso - Christmas Special (Podcast)

United Kingdom Finance

AG

Addleshaw Goddard

Jersey Employment Frequently Asked Questions (International Employment Lawyer)

Jersey Employment

CO

Carey Olsen

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

UK businesses are increasingly tackling the challenge of hiring from a global talent pool. In some sectors – particularly the tech sector – it's common for the management team to include UK and US-based individuals.

United Kingdom Tax

LS

Lewis Silkin

Italy, Trusts, And Succession Planning: A Modern And Competitive Framework

Italy has long been recognised as a business-oriented jurisdiction, supported by a legal and tax system historically designed to facilitate...

United Kingdom Tax

WL

Withers LLP

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

The Earned Settlement Proposals: Minimum Mandatory Requirements

The Government's proposed earned settlement model includes a range of minimum mandatory requirements. These include stricter suitability checks, higher English language standards, and income thresholds.

United Kingdom Immigration

LS

Lewis Silkin

Withholding The Withholding Tax Concession: HMRC Pauses Concession For Errors When Withholding Tax On Interest

United Kingdom Tax

TS

Travers Smith LLP

EMI Options – How To Get Them Right

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

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

United Kingdom Tax

WL

Withers LLP

Tax Efficiency And HMRC Compliance – The Rise Of Family Investment Companies

United Kingdom Tax

HL

Hunters

UK Carried Interest Tax Regime – Finance Bill 2026

United Kingdom Tax

GP

Goodwin Procter LLP

Legal Essentials For US Nationals Moving To The UK

United Kingdom Tax

BL

Barnes Law

Fifty-Fifty Forever Or Until Death Do Us Part: U.S. Estate Tax Surprises For Community Property Couples

United Kingdom Tax

RP

Ruchelman PLLC

Employment Tax Update - November 2025

United Kingdom Tax

M

Macfarlanes LLP

UK Carried Interest Tax Regime – Finance Bill 2026

In late October of 2024 the UK Government announced its plans to bring carried interest within the income tax regime from April 2026, to be taxed as deemed trading income, subject to an effective tax rate of 34.1%.

United Kingdom Tax

GP

Goodwin Procter LLP

Legal Essentials For US Nationals Moving To The UK

If you are a US national considering moving to the UK, then you need to be aware of the recent changes to the UK non-domicile ("non-dom") tax regime, which abolishes the old rules...

United Kingdom Tax

BL

Barnes Law

Fifty-Fifty Forever Or Until Death Do Us Part: U.S. Estate Tax Surprises For Community Property Couples

When a married couple resides in a civil law jurisdiction, their marital property is typically governed by community property principles – rules that automatically characterize most assets acquired during marriage...

United Kingdom Tax

RP

Ruchelman PLLC

Employment Tax Update - November 2025

On 26 November 2025, the Chancellor of the Exchequer announced several updates from an employment tax perspective in the Autumn Budget.

United Kingdom Tax

M

Macfarlanes LLP

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

Worldwide Strategy

DU

Dixcart UK

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

What's Happened In The Budget From An Employment Law Perspective?

Today, Rachel Reeves, Chancellor, delivered what has been described as her "high-stakes" Budget. However, in a strange turn of events, just before Keir Starmer went into PMQs...

United Kingdom Employment

d

didlaw

Autumn Budget 2025: What Changes Are On The Horizon For Pensions?

In an effort to make the "tax system fairer and fit for the 21st century" the government announced that from 6 April 2029, pension salary sacrifice contributions will be capped at £2,000 per year.

United Kingdom Employment

BP

Burness Paull

UK Autumn Budget 2025: Tax Update

On 26 November 2025, Chancellor Rachel Reeves delivered her Autumn Budget, following an intense period of speculation. Although personal tax measures took centre stage...

United Kingdom Tax

WG

Weil, Gotshal & Manges LLP

The Autumn Budget 2025 - Employment Tax Perspective

United Kingdom Tax

M

Macfarlanes LLP

Travers Smith's Alternative Insights: Does The UK Have A Coherent Strategy For Private Capital? (Podcast)

United Kingdom Tax

TS

Travers Smith LLP

UK Budget 2025: Key Tax Changes And What You Need To Know

United Kingdom Tax

AG

Addleshaw Goddard

The Autumn Budget 2025: Private Client Perspective

United Kingdom Tax

M

Macfarlanes LLP

The Impact Of The Autumn 2025 Budget On Rental Income

United Kingdom Tax

HL

Hunters

Budget 2025: Individuals & Families

United Kingdom Tax

BP

Burness Paull

Autumn Budget 2025—Tax Overview

United Kingdom Tax

AO

A&O Shearman

Autumn Budget 2025

United Kingdom Tax

TS

Travers Smith LLP

UK Budget 2025 - An End To Uncertainty? (Video)

United Kingdom Tax

WL

Withers LLP

Autumn Budget 2025 – What's The Tax Impact On The Real Estate Sector?

United Kingdom Real Estate

BC

Bryan Cave Leighton Paisner

Budget 2025 NICs On Salary Sacrifice Pensions From April 2029

United Kingdom Employment

LS

Lewis Silkin

Opportunity Knots – Budget 2025

United Kingdom Tax

LS

Lewis Silkin

Summary Of Guernsey Taxation

CO

Carey Olsen

A View On The Autumn Budget 2025 (Video)

United Kingdom Tax

AM

Alvarez & Marsal

UK Financial Insights From Katten | Issue 28

United Kingdom Finance

KM

Katten Muchin Rosenman LLP

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Latest Videos

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A View On The Autumn Budget 2025 (Video)

AM

Alvarez & Marsal

Budget 2024: Into The Chocolate Factory (Video)

LS

Lewis Silkin

Transfer Of Assets Abroad (Video)

TS

Travers Smith LLP

Saudi Arabia And Football – Alluring Yet Possibly Taxing!

Q

Quastels

Family Investment Companies: Facts About FICS

BK

Berg Kaprow Lewis

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