All Insights
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Tax
Spring Budget 2024: UK government confirms introduction of the Reserved Investor Fund – albeit in restricted form
The new investment fund vehicle could increase the attractiveness of the UK for real estate funds
The Built Environment
Spring Budget 2024: Chancellor ends multiple dwellings relief for stamp duty land tax
Following HMRC's evaluation that it no longer meets its original objectives and is open to abuse, the relief will be
Tax
Spring Budget 2024: The end of the remittance basis for UK non-domiciliaries
UK non-domiciliaries will need to start planning for the changes being made to the taxation of their income and capital
Workforce Solutions
All change for staffing and platform worker arrangements in the UK – new consultations, announcements and likely manifesto commitments
Budget announcements of 6 March and forthcoming general election point to big changes for sector
Tax
UK financial institution notices: HMRC doubles down on customer location and employee data
HMRC's report provides several important updates for financial institutions on its use of information notices
Tax
Spring Budget 2024: UK inheritance tax changes for non-domiciliaries
The Budget shatters the long-established principle that non-UK domiciliaries are exempt from inheritance tax on foreign assets
Tax
Spring Budget 2024: what UK business tax measures were announced?
National Insurance cut paves the way for longer-term planned tax cuts
Tax
Spanish Constitutional Court declares several corporate income tax measures unconstitutional
Effects of the nullity are limited as court restricts situations affected by the declaration
Employment and pensions
The UK lifetime allowance is going on 6 April: are you ready?
What is changing and what do pension scheme trustees and employers need to do to prepare?
Tax
Spring Budget 2024: what business tax measures can the UK expect?
Tax cuts are expected in the chancellor's statement on 6 March – but they may be limited
Tax
Italy's Budget Law: tax regime for miscellaneous income extended to all rights in rem
The 2024 Budget Law amends article 67 of the Consolidated Income Tax Law (TUIR), expanding the range of income falling
Tax
Limitation of the family business exemption in the Spanish Wealth Tax
Taxpayers will not be exempt when their shareholding in a family business is computed individually and the management functions are
