INCOME-TAX

A reform more than a decade overdue.

Nigel Doran and Lika Jatoeva (Macfarlanes) review HMRC’s updated guidance on deferred remuneration for internationally mobile employees and consider the resulting risks of double taxation and NICs mismatches.

Emma Rawson OBE

Emma Rawson (ATT) reviews the MTD for Income Tax regulations, highlighting late legislative changes, complex entry and exit rules, quarterly reporting mechanics, and the wide-ranging exemption regime.

Chris Campbell

As Scotland diverges from UK tax rates, Chris Campbell (ATT) explains the importance of correctly identifying Scottish taxpayers.

Nick Thornton

Is the UK’s domestic Permanent Establishment definition reform fair, simple and supportive of growth, or is it, in reality, yet further complexity, asks Nick Thornton (Fried Frank).

Alan Barr

Isobel d'Inverno

Pre-election changes ease income tax for lower earners, while bigger tax reforms are pushed into the next parliament, report Isobel d’Inverno and Alan Barr (Brodies).

Stuart Maggs

This year has been a roller-coaster, writes Stuart Maggs (Howes Percival).

Elizabeth Bradley

Given the kite flying since August, you could expect the real estate industry to take a collective sigh of relief today. Many of the more radical ideas did not come to pass, such as removing the exemption from CGT on selling a main home of a higher...

Bezhan Salehy

For the City of London, one of the most noteworthy tax reforms pursued by the Government since it was elected in 2024 has been the introduction of a new tax regime for carried interest, under which receipts will be taxed as trading income within the...

Sophie Dworetzsky

After much fevered speculation many of the most concerning Budget measures, such as an exit tax or the alignment of CGT and income tax rates, did not transpire. However, a form of mansion tax is to be introduced, (sort of) via the current council tax...

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