All Insights

UK General Election

UK general election 2024: Labour's manifesto and tax

The manifesto confirms Labour's widely publicised tax policy plans with no surprises but little further detail
Energy and Utilities

Battery Energy Storage Systems (BESS)

New Italian regulation and tax duties

What would a UK Labour government mean for tax disputes?

Labour's plans for closing the tax gap suggest that taxpayers may face an increasingly aggressive HMRC
Knowledge Notes

Finishing Parliamentary business in the 'wash-up' ahead of UK general election: what legislation has survived and what has fallen?

Prorogation brought Parliamentary business to an end, meaning all draft legislation not passed is lost

Spain's Supreme Court rules on tax deductibility of director compensation

The ruling follows the High Court's analysis of compensation paid to directors as tax deductible after their resignation

Italy could be an attractive option for 'non-doms' wishing to leave ahead of new UK regime

UK 'non-doms' are considering their options following the announcement of tax changes in the Spring Budget

HMRC filing deadline of 6 July approaches for UK carried interest and co-investment

Missing the deadline for filing employment-related securities annual returns leads to automatic penalties

Spain's Council of Ministers approves draft bill transposing directive on a 15% global minimum tax

Spain is taking its first step towards implementing global minimum taxation, which involves adapting its domestic legislation to comply with
Workforce Solutions

UK government makes announcement on tackling non-compliance in the 'umbrella' companies market

Guidance due later this year will support workers and businesses using umbrellas, including an online pay-checking tool
Employment and pensions

UK Employee Incentives Update | April 2024

Developments in share plans including EMI notifications and employment-related securities annual returns

Tax domicile is not tax residence | Withholding tax on French-source wages, salaries and pension: what are the practical implications?

In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations

The Spanish Socialist Workers' Party proposes reform of Spanish corporate tax

The amendment follows a ruling that declared the Royal Decree-Law 3/2016 as unconstitutional