Corporate law for tax lawyers

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Much of the work tax lawyers perform is transactional, often feeding into documentation and advice provided to clients by corporate lawyers. This subtopic introduces different areas of corporate law with which it would be useful for a tax lawyer to be familiar.

Company law

  1. •

    Incorporating a company—this Practice Note summarises the main considerations when incorporating a public or private company limited by shares and the procedure under the Companies Act 2006 (CA 2006) to do so

  2. •

    Tailoring a shelf company—this Practice Note summarises the steps typically involved in purchasing and tailoring a shelf company

  3. •

    PSC register—the people with significant control regime—this Practice Note provides a practical overview of the people with significant control (PSC) regime and the requirement to maintain a PSC register

  4. •

    Joint, several, and joint and several liability—this Practice Note examines joint, several, and joint and several liability in contract as well as tort. It considers who must sue and be sued in such situations, discharge of joint, several, and joint and several liability, and the ability to recover contribution in relation to joint,

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Latest Tax News

Tax weekly highlights—24 July 2025

This week's edition of Tax weekly highlights includes: (1) coverage of Legislation Day 2025, which saw the government publish draft legislation for technical consultation ahead of its inclusion in Finance Bill 2026, (2) publication of HMRC’s Transformation Roadmap setting out its strategic priorities for the period until 2030, (3) analysis of FTT decisions on the corporation tax chargeable gains degrouping charge (Currys Retail Ltd v HMRC) and appeal rights of partners whose personal tax returns are amended following amendments to the partnership return (Michael Kelly v HMRC), (4) the Scottish Government’s consultation on the interaction between investment and Land and Buildings Transaction Tax, (5) publication of HMRC’s annual report for 2024–25, and (6) the introduction of secondary legislation introducing or widening tax exemptions for certain compensation payments.

Legislation Day: Draft Finance Bill 2026—Private Client analysis

Private Client analysis: On Legislation Day, 21 July 2025, the government published draft provisions to be included in Finance Bill 2026 (FB 2026, also known as Finance Bill 2025–26) together with accompanying explanatory notes and other supporting documents. The government also published consultation responses and made other announcements of interest to Private Client practitioners. This analysis provides an overview of the key Private Client tax provisions together with initial reactions from the market.

HMRC confirms new IHT rules on unused pension funds to apply from 6 April 2027

Law360: The government has confirmed that it is pushing ahead with its plans to apply inheritance tax (IHT) to wealth transferred through pensions in a move that experts say marks a ‘seismic’ change for the sector.

Legislation Day: Draft Finance Bill 2026—Tax analysis

Tax analysis: On Legislation Day, 21 July 2025, the government published draft provisions for inclusion in Finance Bill 2026 (FB 2026, also known as Finance Bill 2025–26) together with accompanying explanatory notes and other supporting documents. This analysis brings together the key business tax measures. Expert commentary has been provided by the LexisNexis Tax Consulting Editorial Board and Andersen, Blick Rothenberg, CMS, Eversheds Sutherland, Herbert Smith Freehills Kramer, Macfarlanes and Pinsent Masons.

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