Tax advice for individuals and businesses: income tax, VAT, transfer pricing and tax dispute resolution.
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Tax residency is determined by factors including days spent in the country, centre of life, and domicile. A tax lawyer can assess your situation and advise on any reporting obligations.
Purchase taxes, annual property taxes, rental income tax and capital gains tax all apply differently by jurisdiction. Always take tax advice before completing a property purchase.
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Find My Lawyer in 60 SecondsHMRC administers UK taxes under the management of HM Revenue and Customs Act 2005. The principal direct taxes are income tax (Income Tax Act 2007 / Income Tax (Earnings and Pensions) Act 2003), capital gains tax (Taxation of Chargeable Gains Act 1992), corporation tax (Corporation Tax Act 2009/2010), and inheritance tax (Inheritance Tax Act 1984). Indirect taxes include VAT (Value Added Tax Act 1994) and Stamp Duty Land Tax (Finance Act 2003).
| Band | Taxable Income | Rate |
|---|---|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic Rate | £12,571 – £50,270 | 20% |
| Higher Rate | £50,271 – £125,140 | 40% |
| Additional Rate | Over £125,140 | 45% |
Personal allowance tapers by £1 for every £2 of income above £100,000 — eliminated entirely at £125,140 (Finance Act 2023). Scottish income tax uses different bands (Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, Top 48% from April 2024 on earnings £125,140+).
| Class | Who Pays | Rate (2024/25) | Threshold |
|---|---|---|---|
| Class 1 Employee | Employees | 8% (reduced from 12% Jan 2024) on £12,570–£50,270; 2% above | Primary Threshold £12,570 |
| Class 1 Employer | Employers | 13.8% (rising to 15% from April 2025) | Secondary Threshold £9,100 (frozen to 2028) |
| Class 2 | Self-employed | £3.45/week (2024/25); abolished from April 2024 for most | Small Profits Threshold |
| Class 4 | Self-employed | 6% (reduced from 9% April 2024) on £12,570–£50,270; 2% above | Lower Profits Limit £12,570 |
| Asset Type | Basic Rate Taxpayer | Higher/Additional Rate | Notes |
|---|---|---|---|
| Residential property | 18% | 24% | From 30 Oct 2024 (Budget 2024); was 18%/28% |
| Other assets (shares, business) | 10% | 20% | From 30 Oct 2024; was 10%/20% |
| Business Asset Disposal Relief (BADR) | 10% (up to £1m lifetime) | 10% | Rising to 14% April 2025, 18% April 2026 |
| Annual Exempt Amount | £3,000 | £3,000 | 2024/25; was £6,000 in 2023/24 |
IHT is charged at 40% on the taxable estate above the nil-rate band of £325,000 (frozen to April 2030 — Finance Act 2021). The residence nil-rate band (RNRB) adds £175,000 when a family home passes to direct descendants (ITA 1984 s.8H, inserted by Finance (No. 2) Act 2015). Married couples/civil partners can transfer unused nil-rate bands, giving a combined allowance of up to £1 million. The 7-year rule (ITA 1984 s.3A) exempts gifts made more than 7 years before death. Budget 2024 announced that pension funds will be brought into the IHT estate from April 2027.
| Stage | Process | Timeframe |
|---|---|---|
| 1. HMRC Enquiry | Code of Practice 9 (serious fraud) or routine check; discovery assessment TMA 1970 s.29 | 12 months for routine SA enquiry |
| 2. Statutory Review | Independent HMRC review of decision (Taxes Management Act 1970 s.49C) | 45 days to accept; HMRC has 45 days to review |
| 3. First-tier Tribunal (Tax) | FTT (Tax Chamber); appeal lodged with HMCTS | Variable; Basic cases months, Complex 1–3 years |
| 4. Upper Tribunal | Appeal on point of law from FTT | 1–2 years |
| 5. Court of Appeal / Supreme Court | Further appeals; must have permission | 2–5 years |
| Alternative Dispute Resolution | HMRC ADR (mediation); available before Tribunal | 3–6 months |
James, a freelance IT consultant contracting through a personal service company (PSC) at £1,100/day, was assessed by HMRC under IR35 (ITEPA 2003 Chapter 8, as applied to medium/large private sector clients from April 2021). The end client (a bank) had issued a Status Determination Statement (SDS) of "inside IR35." James's PSC disputed the assessment, relying on CEST tool results and the Supreme Court's decision in Pimlico Plumbers v Smith [2018] UKSC 29 on mutuality of obligation. After statutory review upheld HMRC's position, an FTT appeal was lodged. Settlement reached at FTT: 60% of the alleged underpaid tax of £180,000. Legal and accountancy fees: approximately £35,000. Total cost of dispute: £143,000.
