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This collection brings together arrangements the UK has made with Overseas Territories and Crown Dependencies for the sharing of beneficial ownership information.
How to tax a beneficial loan arrangement for a director or employee.
Employment Appeal Tribunal Judgment of Lord Fairley on 21 January 2026.
David Holdsworth's speech to the Association of Charitable Foundations conference 2025
Tax and reporting rules for employers providing loans to employees
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
This guide gives some examples of types of personal benefit.
Find out about the special tax rules that give extra tax relief for travel by some employees who work abroad, or come from abroad to work in the UK.
Planting the right tree, in the right place, can help diversify business income, offset emissions, and bring direct benefits to your land, crops, and livestock. Find out more in the collection of resources below.
What qualifies as ordinary commuting and private travel for tax purposes.
Don’t include personal or financial information like your National Insurance number or credit card details.
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