HMRC publishes new guidance on treaty relief where payer has failed to deduct HM Revenue and Customs (HMRC) has published new guidance on how to claim tax relief if you paid UK-source yearly interest ...

The Home Secretary, Shabana Mahmood, has provided the final details of the Government's 'Earned Settlement' policy, which will reform the route to Indefinite Leave to Remain (ILR) for individuals in ...

The Government has announced a number of immigration measures as part of the 2026 Budget, with several important changes for employers and internationally mobile workers expected during 2027. Key ...

Despite pressure to raise tax revenues, the Chancellor has largely resisted the urge to target businesses in this year's Budget. The rate of corporation tax is unchanged, the full expensing regime has ...

The changes in this year's Budget in relation to personal taxes were significantly more modest and limited than those in recent Budgets. The Chancellor steered clear of a variety of contentious ...

The Andrew King Scholarship is aimed at students from low socioeconomic backgrounds who may lack the financial means or wider support to focus fully on their university studies, but who possess the ...

Chancellor of the Exchequer, Rt Hon John Healey MP, has only been in post for 101 days but has already delivered his first Budget Statement. The first Budget of any new administration is an ...

Today, Travers Smith LLP is announcing the establishment of the Andrew King Scholarship, a new grant aimed at expanding access to legal careers. The Scholarship is launched in the name of former ...

The authors examine various scenarios in which the exercise of a contractual discretion typically arises in banking and finance and provide a list of practical considerations for decision-makers. The ...

Reporting burden eases globally: Regulators worldwide are scaling back sustainability disclosure requirements, with the UK taking a measured approach that favours flexibility and proportionality.

The OECD has published the full text of its updated model double tax convention (the Model Treaty), incorporating changes to its guidance, first announced in November 2025, on when a home office of a ...

Ever since April 2023 when the then Chancellor, Jeremy Hunt, announced the abolition of the lifetime allowance and introduced a monetary cap of £268,275 on tax-free lump sums, Budgets have been ...