INTERNATIONAL TAXES

Iarlaith McCarthy-Hann

Rob Sharpe

Rob Sharpe and Iarlaith McCarthy-Hann (Cleary Gottlieb) examine the Finance Bill provisions.

Damon Wright

Damon Wright (K3 Tax Advisory) examines the Finance Bill provisions.

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).

Jenny Doak

Jenny Doak (Paul Hastings) contrasts a year of relative domestic stability with international upheaval.

Craig Kirkham-Wilson

The Autumn Budget has confirmed the introduction of a new scheme to reward informants who help HMRC recover tax that has been avoided or evaded. Announced by James Murray MP in March 2025, the scheme is designed to incentivise...

Patrick O'Gara

HM Treasury has presented its long-awaited report to Parliament of its mandated review of the digital services tax, the controversial two per cent levy on revenues earned from the provision of social media, search engine and online marketplace...

Helen McGhee

Lynnette Bober

There were several measures introduced by the 2025 Budget that will be of particular interest to HNW internationally mobile individuals, and I highlight a few of these below. 5m IHT cap for pre-October 2024 EPTs: There will be a 5m cap...

David Milne KC

There will be the usual complaints about the tax burden on working people, but it is very modest compared with the 1960s and 1970s, when the top rate of income tax was still 98%, imposed to pay the USA for the monies lent to us for WW2. There will...

Philip Baker KC

In a follow-up article to his piece on the prospects for international tax reform, Philip Baker KC (Field Court Tax Chambers) gives a personal view of what he sees as some of the critical tax issues that should drive international reform – and the potential solutions.

Tim Sarson

This month’s update by Tim Sarson (KPMG) has a distinctly European flavour, and illustrates how politics – and not always domestic politics – influences tax policy.

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