Macfarlanes

Introduction The UK’s tax offering for new arrivers changed dramatically from 6 April 2025, replacing the old “non-dom” regime with a...

In this article for the October edition of French estate planning journal Ingénierie Patrimoniale, Edward Reed and Luisa Melendez look at...

Following Labour’s landslide general election victory, Sir Keir Starmer has appointed a new set of Treasury ministers, led by the...

In this article for Tax Journal, we comment on the Government's latest announcement in relation to carried interest and the next steps....

In this article for Tax Journal, Bezhan Salehy, Rebecca Rose and Elvira Colomer Fatjó take a practical look at UK interest withholding...

There have been major changes in the UK tax regime from 6 April 2025, and one group of individuals who are affected by these rule changes...

In this article for Tax Journal, Sarah Ling and Jackelyn West comment on the “Transformation Roadmap” for the modernisation of HMRC and...

In Tax Journal, Sarah Ling and Ellen Wildig explore the wider impact for family-controlled businesses of the upcoming reforms to business...

ATAD 3, also known as the Unshell directive, is an EU measure that will impose minimum substance requirements for holding companies. This...

In a Tax Journal article, Bezhan Salehy and Deep Shah review the Government’s extensive package of proposals that touch most areas of the...

In a Tax Journal article, Bezhan Salehy and Sarah Ling examine whether the Pillar Two undertaxed profits rule is susceptible to challenge...

In a recent Tax Journal article, Ceinwen Rees and George Apps compare the UK’s carried interest regime to European models. Over the past...

Despite attempts to coordinate implementation of the OECD’s Pillar Two project to introduce a minimum tax to a global schedule, countries...

In a recent Tax Journal article Rhiannon Kinghall Were and Lucy Urwin analyse the key themes that will drive tax policy in 2023. The...

The qualifying asset holding company (QAHC) regime, which takes effect from 1 April 2022, should allow UK companies to be used as under...

On 20 December 2021, the OECD published model global anti-base erosion (GloBE) rules. The rules, which are the main component of pillar...