All Insights

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

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

<[CDATA[

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

]]>

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

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

<[CDATA[

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

]]>

UK Employee Incentives Update | April 2024

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

<[CDATA[

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

]]>

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

<[CDATA[

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

]]>

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

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

<[CDATA[

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

]]>

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

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

<[CDATA[

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

]]>

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

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

<[CDATA[

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

]]>

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

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

<[CDATA[

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

]]>

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

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

<[CDATA[

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

]]>

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

<[CDATA[

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

]]>

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

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

<[CDATA[

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

]]>

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

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

<[CDATA[

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

]]>

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

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

<[CDATA[

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

]]>

Spanish Constitutional Court declares several corporate income tax measures unconstitutional

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

<[CDATA[

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

]]>

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

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

<[CDATA[

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

]]>

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

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

<[CDATA[

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

]]>

Limitation of the family business exemption in the Spanish Wealth Tax

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

<[CDATA[

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

]]>

International Funds Legal Update | 19 January 2024

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

<[CDATA[

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

]]>

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

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

<[CDATA[

Our Knowledge Team looks at what lies ahead for business law

]]>

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

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

<[CDATA[

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

]]>

Spain's 'Beckham Law': recent changes and the current state of play

Thu, 21 Dec 2023 14:52:31 +0000

<[CDATA[

The Personal Income Tax Regulations, Form 149 required for applying for the impatriate regime, and Form 151 for filing Income Tax Returns have changed in light of the new Startup Law

]]>

Autumn Statement 2023 confirms UK's Construction Industry Scheme reforms

Wed, 06 Dec 2023 11:42:02 +0000

<[CDATA[

The government is to implement changes to the deduction scheme from April 2024

]]>

Spanish Supreme Court upholds the validity of tax residence certificates issued by other tax administrations

Fri, 24 Nov 2023 10:21:56 +0000

<[CDATA[

Decision has significant implications for the tax industry

]]>

Autumn Statement 2023: what UK business tax measures were announced?

Thu, 23 Nov 2023 12:32:49 +0000

<[CDATA[

More fiscal headroom enabled tax cuts and business incentives to be announced in the chancellor's statement

]]>