All Insights

Tax

Spanish Constitutional Court declares several corporate income tax measures unconstitutional

Effects of the nullity are limited as court restricts situations affected by the declaration
Employment and pensions

The UK lifetime allowance is going on 6 April: are you ready?    

What is changing and what do pension scheme trustees and employers need to do to prepare?
Tax

Spring Budget 2024: what business tax measures can the UK expect?

Tax cuts are expected in the chancellor's statement on 6 March – but they may be limited
Tax

Limitation of the family business exemption in the Spanish Wealth Tax

Taxpayers will not be exempt when their shareholding in a family business is computed individually and the management functions are
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

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