New Gift Aid Tax Repayment Claim Forms

On June 10, 2019, the Hon. Prime Minister and Ministry of Finance & Economic Development of Mauritius presented the 2019-20 Budget.

As the UK anticipates its first Budget under Andy Burnham's premiership on 28 October 2026, questions arise about whether 'Manchesterism' will introduce an exit tax regime. This analysis examines how different jurisdictions—from Canada's deemed disposal system to France's targeted charges on substantial holdings—tax individuals leaving their borders, and explores what form a UK exit tax might take if implemented.

Today HMRC released updated Guidance Notes on implementing FATCA in the UK.

Burnham has consistently advocated for replacing council tax and stamp duty with a land value tax - an annual levy charged on the value of the land itself, rather than the buildings on it.

Labour plans to defer major tax changes until the autumn Budget. Key potential changes include raising capital gains tax, altering private equity taxation, and possibly integrating capital gains and inheritance tax rules.

The OECD has updated its guidance on when remote working arrangements create a permanent establishment for tax purposes, introducing a new 50% threshold test and a 'commercial reason' analysis. These changes fundamentally alter how businesses must evaluate their cross-border home working policies and could result in unexpected tax obligations in jurisdictions where employees work remotely.

UK executors and beneficiaries dealing with US assets face significant delays in obtaining IRS Transfer Certificates, with waiting times now extending to two or three years. This comprehensive FAQ addresses the critical questions surrounding Form 706-NA applications, US estate tax requirements, and the practical challenges of administering estates containing US shares and investments when the deceased was not a US citizen.

UK banks face the prospect of a new windfall tax as campaigners push for additional levies on strong reported profits, while industry leaders warn of potential consequences for lending, investment, and the UK's position as a global financial centre. This analysis examines the practical implications of adding another layer to an already complex sector-specific tax regime that includes corporation tax, banking surcharge, and bank levy.

As the Chancellor prepares to deliver the first Budget on 28 October 2026, business leaders face mounting uncertainty about potential tax changes, particularly around capital gains tax and property measures. With seven in 10 directors planning to freeze or cut investment, understanding how to build flexibility into transactions and succession plans has become critical for businesses, investors, and landlords navigating this period of speculation.

Domestic Abuse Protection Notices (DAPNs) and Domestic Abuse Protection Orders (DAPOs) were introduced by the Domestic Abuse Act 2021 (the DAA 2021) in an attempt to provide better protection for victims of domestic abuse.

As widely anticipated, the Bank of England voted last week to hold Bank Rate at 3.75%. Whilst markets had expected the decision, it is noticeable that the Monetary Policy Committee (MPC) moved from a 7-2 decision, to a 6-3 one, with three members favouring a 0.25% increase. The move demonstrates the continued uncertainty around the UK’s inflationary environment, particularly in light of geopolitical tension, tariffs and trade disruption and political change, and their combined impact on global energy prices and the wider economic outlook.

The UK Government has announced plans to introduce a substantially amended Commonhold and Leasehold Reform Bill in Autumn 2026, incorporating recommendations from the Housing Select Committee that could accelerate major changes to residential property ownership. Key proposals include reducing ground rent caps from £250 to nil after just 20 years, mandating automatic conversion to commonhold after collective enfranchisement, and establishing an independent regulator for property managing agents with enf

As an IP lawyer fascinated by the interaction between sports, esports and gaming, it is no surprise that the story of Burger King's Stevenage FC campaign caught my eye.

The law was intended to take effect on 1st September 2016 but we understand has recently been rescheduled to an effective date of 1st September 2015.

The Advertising Standards Authority and Committee for Advertising Practice have published joint guidance to help those involved in affiliate marketing and advertisers.

Following our articles on the UK and Swiss tax implications of owning property in Switzerland, we now turn our gaze to the question of what happens to the property in the event of the owner's death.

The Dutch Data Protection Authority (CBP) has recently imposed an incremental penalty on Google in respect of its breach of the Dutch Data Protection Act in respect of its privacy policy which is ambiguous and unclear in respect of the way in which personal data is collected, processed and shared between the differing Google services.

The UK Government has announced its response to the July 2025 consultation on service charge regulation, confirming plans to implement key provisions of the Leasehold and Freehold Reform Act 2024.

Last month, Charles Russell Speechlys in collaboration with G3 hosted a breakfast seminar to unpack what the Defence Investment Plan (DIP) really means for UK SMEs.