All Insights
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Workforce Solutions
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
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
The Built Environment
Spring Budget 2024: Chancellor ends multiple dwellings relief for stamp duty land tax
Following HMRC's evaluation that it no longer meets its original objectives and is open to abuse, the relief will be
Tax
Spring Budget 2024: The end of the remittance basis for UK non-domiciliaries
UK non-domiciliaries will need to start planning for the changes being made to the taxation of their income and capital
Workforce Solutions
All change for staffing and platform worker arrangements in the UK – new consultations, announcements and likely manifesto commitments
Budget announcements of 6 March and forthcoming general election point to big changes for sector
Tax
UK financial institution notices: HMRC doubles down on customer location and employee data
HMRC's report provides several important updates for financial institutions on its use of information notices
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
