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Financial Services
International Funds Legal Update | 19 January 2024
Economic crime and transparency action, short-selling thresholds, prudential rules implementation, SDRs, and more
Knowledge Notes
What legal developments can businesses in the UK expect in 2024?
Our Knowledge Team looks at what lies ahead for business law
Real estate
What's on the horizon for English real estate in 2024?
Expect more focus on sustainability, transparency and building safety and significant reforms for residential property
Tax
Spain's 'Beckham Law': recent changes and the current state of play
The Personal Income Tax Regulations, Form 149 required for applying for the impatriate regime, and Form 151 for filing Income
Tax
Autumn Statement 2023 confirms UK's Construction Industry Scheme reforms
The government is to implement changes to the deduction scheme from April 2024
Tax
Spanish Supreme Court upholds the validity of tax residence certificates issued by other tax administrations
Decision has significant implications for the tax industry
Tax
Autumn Statement 2023: what UK business tax measures were announced?
More fiscal headroom enabled tax cuts and business incentives to be announced in the chancellor's statement
Tax
The Constitutional Court endorses the Temporary Solidarity Tax on Major Fortunes
The ruling was supported by the dissenting vote of four of the twelve judges who make up the Constitutional Court
Tax
Autumn Statement 2023: what business tax measures can the UK expect?
Immediate tax cuts and giveaways are unlikely to feature in the chancellor's statement on 22 November
Tax
Employment-related securities options: UK Supreme Court clarifies deeming provisions
The Supreme Court has allowed HMRC's appeal in a long-running employee share options case
Tax
What tax measures could be expected under a Labour government?
The shadow chancellor set out her tax priorities at the annual Labour Party conference
Tax
Spain's tax authority allows tax exemption on renewable energy projects
General Directorate of Taxes confirms capital gains exemption on the sale of SPVs that have not started activity
