All Insights
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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 Energy Transition
Battery Energy Storage Systems (BESS)
New Italian regulation and tax duties
Tax
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
Tax
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
Tax
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
Tax
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
Tax
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
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
Tax
Finance Bill for 2025: A New Tax and Social Framework for Management Packages
The French Finance Bill for 2025 introduces a new tax and social framework for management packages, providing greater legal certainty
