All Insights
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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
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
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
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
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
Tax
What would Labour do? Which tax proposals remain 'on the table' after the UK Spring Budget?
Labour, following the chancellor's adoption of two of its proposed tax policies, may now look to introduce other reforms
The Built Environment
UK HMRC changes its view on VAT recovery of cladding remediation works
Housebuilders that have voluntarily carried out cladding remediation work welcome HMRC's change of stance
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
