All Insights

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

Tue, 28 May 2024 11:58:01 +0100

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

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

Wed, 22 May 2024 12:40:40 +0100

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

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

Mon, 13 May 2024 15:38:23 +0100

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

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

Wed, 08 May 2024 10:24:31 +0100

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

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

Tue, 23 Apr 2024 11:51:08 +0100

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Spain is taking its first step towards implementing global minimum taxation, which involves adapting its domestic legislation to comply with EU and OECD regulations

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

Thu, 18 Apr 2024 16:13:46 +0100

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

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UK Employee Incentives Update | April 2024

Wed, 17 Apr 2024 15:32:25 +0100

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

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

Fri, 05 Apr 2024 15:39:24 +0100

In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations the French Administrative Supreme Court strictly applied the provisions of Article 182 A of the French Tax Code (FTC), thereby overturning the French tax doctrine in force.

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

Fri, 22 Mar 2024 11:18:11 +0000

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

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What would Labour do? Which tax proposals remain 'on the table' after the UK Spring Budget?

Wed, 20 Mar 2024 14:11:41 +0000

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Labour, following the chancellor's adoption of two of its proposed tax policies, may now look to introduce other reforms

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UK HMRC changes its view on VAT recovery of cladding remediation works

Thu, 14 Mar 2024 15:28:53 +0000

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Housebuilders that have voluntarily carried out cladding remediation work welcome HMRC's change of stance

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Spring Budget 2024: UK government confirms introduction of the Reserved Investor Fund – albeit in restricted form

Mon, 11 Mar 2024 16:04:14 +0000

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The new investment fund vehicle could increase the attractiveness of the UK for real estate funds

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Spring Budget 2024: Chancellor ends multiple dwellings relief for stamp duty land tax

Mon, 11 Mar 2024 15:59:10 +0000

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Following HMRC's evaluation that it no longer meets its original objectives and is open to abuse, the relief will be abolished from 1 June 2024

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Spring Budget 2024: The end of the remittance basis for UK non-domiciliaries

Mon, 11 Mar 2024 08:55:06 +0000

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UK non-domiciliaries will need to start planning for the changes being made to the taxation of their income and capital gains

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All change for staffing and platform worker arrangements in the UK – new consultations, announcements and likely manifesto commitments

Fri, 08 Mar 2024 14:26:58 +0000

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Budget announcements of 6 March and forthcoming general election point to big changes for sector

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UK financial institution notices: HMRC doubles down on customer location and employee data

Fri, 08 Mar 2024 11:25:09 +0000

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HMRC's report provides several important updates for financial institutions on its use of information notices

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Spring Budget 2024: UK inheritance tax changes for non-domiciliaries

Thu, 07 Mar 2024 16:51:43 +0000

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The Budget shatters the long-established principle that non-UK domiciliaries are exempt from inheritance tax on foreign assets

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Spring Budget 2024: what UK business tax measures were announced?

Thu, 07 Mar 2024 13:44:24 +0000

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National Insurance cut paves the way for longer-term planned tax cuts

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Spanish Constitutional Court declares several corporate income tax measures unconstitutional

Thu, 22 Feb 2024 17:38:04 +0000

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

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

Thu, 22 Feb 2024 10:30:12 +0000

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

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

Wed, 21 Feb 2024 12:07:08 +0000

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

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Limitation of the family business exemption in the Spanish Wealth Tax

Wed, 24 Jan 2024 11:36:46 +0000

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

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International Funds Legal Update | 19 January 2024

Fri, 19 Jan 2024 12:08:56 +0000

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Economic crime and transparency action, short-selling thresholds, prudential rules implementation, SDRs, and more

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What legal developments can businesses in the UK expect in 2024?

Fri, 12 Jan 2024 10:53:50 +0000

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Our Knowledge Team looks at what lies ahead for business law

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What's on the horizon for English real estate in 2024?

Fri, 12 Jan 2024 10:37:10 +0000

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Expect more focus on sustainability, transparency and building safety and significant reforms for residential property

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