All Insights
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Tax
Spring Budget 2024: UK inheritance tax changes for non-domiciliaries
The Budget shatters the long-established principle that non-UK domiciliaries are exempt from inheritance tax on foreign assets
Tax
Spring Budget 2024: what UK business tax measures were announced?
National Insurance cut paves the way for longer-term planned tax cuts
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
Spanish Supreme Court upholds the validity of tax residence certificates issued by other tax administrations
Decision has significant implications for the tax industry
