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Redomiciling a company into the UK: Government consults on the framework The Government has published details of a proposed new regime that will enable a foreign company to “transform” itself into a UK company while retaining its existing legal personality (known as redomiciliation). Introducing such a regime would make it...
  • Newsletter
Tax and the City - March 2026 In Tax and the City for March 2026, Mike Lane and Zoe Andrews consider: The Court of Appeal’s judgment in Sintra that where a taxpayer appeals a penalty and in its defence challenges the underlying tax liability, it is the taxpayer who has the...
  • Podcast
Podcast: Tax News: March 2026 For this month’s edition, Ed Milliner joins Zoe Andrews to discuss three cases:
  • Newsletter
Tax and the City - February 2026 In Tax and the City for February 2026, Mike Lane and Zoe Andrews consider: The Court of Appeal’s judgment in Watts reinforcing that purposive interpretation sometimes requires transactions to be examined in the round which meant denying a claim for...
  • Podcast
Podcast: Tax News: January 2026 For this month’s edition, Jamshed Bilimoria joins Zoe Andrews to discuss three cases: Hotel La Tour  (Supreme Court judgment on input VAT recovery on deal fees); Tower One St George Wharf (Court of Appeal decision on SDLT and anti‑avoidance); Font...
  • Newsletter
Tax and the City - January 2026 The Supreme Court agrees with the Court of Appeal in Hotel La Tour that input tax in respect of deal fees in relation to an exempt share sale is attributable to the share sale (and therefore irrecoverable), rather than to the taxpayer’s downstream taxable...
  • Digital
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Digital regulation: Navigating diverging paths Recent years have seen a proliferation of digital regulation. The (often overlapping) regimes emerging across the globe are creating an increasingly fragmented picture internationally, with that outlook further compounded by the impact of geopolitical...
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That was the year that was 2025 2025 was the year that ‘Celebrity Traitors’ captivated the nation; so much so that it looked like Rachel Reeves and Keir Starmer were inspired to betray their voters and kill their manifesto commitment to not raise taxes. As it happens, they couldn’t...
  • Capital Flows
  • Podcast
2025 UK Autumn Budget Update In this Horizon Scanning podcast recorded one day after the budget, Simon Nicholls and Mike Lane take stock of the "smorgasbord" of changes and look forward to what might play out over the months ahead.
BLOG: Autumn Budget 2025: UK Listing Relief for Stamp Duty Reserve Tax Amidst the broader UK stamp taxes on shares modernisation efforts (discussed here and here), today in her Autumn Budget 2025, the Chancellor of the Exchequer (Rachel Reeves MP) turned her attention to UK stamp duty's younger sibling: stamp...
BLOG: Smorgasbord not showstopper: the UK Budget 2025 The November 2025 budget is here at last. During the months of speculation in the run-up to the big day, two possible futures emerged: a slate of headline-grabbing tax rises, or a broad range of narrower, targeted measures. Today the Chancellor opted...
Tax and the City Review - November 2025 In Dialog, the FTT considers whether a break fee paid by a target to a bidder was a capital sum derived from an asset taxable under TCGA 1992 s 22(1)(c). The FTT in Boulting concludes that a company purchase of own shares was for the benefit of a relevant...
Podcast: Tax News: November 2025 Alex Sim joined Zoe Andrews to discuss three cases of the FTT: Dialog (the tax treatment of break fees), Boulting (purchase of own shares was not a distribution) and Ferrero (the VAT treatment of Nutella biscuits).
The Legal 500: Blockchain & Crypto Assets Comparative Guide 2025 - UK chapter The Blockchain Country Comparative Guide aims to provide an overview of the law and practice of blockchain law across a variety of jurisdictions. This chapter relates to UK law.
UK Tax dispute risks Unexpected tax liabilities are a key business risk.  For governments facing challenging fiscal environments, a tougher approach to tax compliance and enforcement can be a critical revenue raiser. The UK is no exception. This briefing outlines current...