All Insights

The Built Environment

Build-to-rent investors set to benefit from tax change on mixed use properties

A recent change in HMRC guidance indicates that the SDLT 3% surcharge should not apply to a multiple dwellings relief

Tax

Supreme Court ruling of 23 September 2020 on the application of the beneficial owner clause not provided for in the Spanish-Swiss Convention and the limits of "soft law"

The High Court ruled on the appeal (Colgate Palmolive case) and analysed the objective and temporal limits of the so-called

Tax

The changed workplace: agile working and tax

With working from home the 'new normal' for many, employers need to be clear about the tax implications and consider

Tax

UK Digital Services Tax: what are the real issues?

As unilateral measures are taken globally to tackle taxation of the digital economy, what are the issues for the UK's

Tax

OECD and G20 confirm commitment to long-term solutions to digital economy tax challenges

International tax community seeks to keep up the pace of reform for taxing highly digitalised multinational enterprises with detailed blueprints

Tax

Final approval by the Spanish Parliament of the Draft Law on the Tax on Certain Digital Services

On 7 October 2020, the Senate plenary session definitively approved the Bill on the Tax on Certain Digital Services. The

Workforce Solutions

IR35: does recent news mean that umbrella companies should not be used?

This week there have been reports that a final amendment to the IR35 legislation means that staffing companies or end

Tax

Time for a new onshore professional fund?

Tracey Wright and Alison Riddle explore this new proposal for Estates Gazette magazine