11/24/2023 3:06:58 PM The Scheme for Full Expensing By Ed Milliner Of the business tax measures officially announced as part of the Autumn Statement 2023, one of the more ostentatiously trailed beforehand...
11/24/2023 9:59:38 AM Stamp duty in the Autumn Statement 2023: update on the 1.5% charge and extension of the growth market exemption By Tanja Velling The Budget Resolutions published following the Autumn Statement 2023 give temporary statutory effect to provisions intended to remove the...
11/23/2023 12:13:32 PM R&D Tax in the Autumn Statement 2023: A tale of two regimes By Kasim Mehmood For those, like me, who have been following the ever-changing research and development (R&D) tax relief landscape in the UK over the past...
11/22/2023 6:10:19 PM Autumn Statement 2023: ORIP out - UTPR in By Tanja Velling As trailed on X (previously Twitter), the Chancellor delivered the Autumn Statement on 22 November 2023 with “110 different measures to...
11/8/2023 9:56:45 AM Love, not money, is the basis for all happiness in life … and for tax residence in Italy By Michele Dimonte On 16 October 2023 the Italian Government preliminarily approved a legislative decree to implement a reform regarding international...
11/7/2023 4:12:36 PM Are you an AIF? Are you comparable to a Spanish AIF? If yes, you could be entitled to a limited 1% tax on your Spanish source income By Violeta Pina Carlos Arrieta Martínez Valentín Magraner Bou The 1% income tax treatment, instead of the standard 19% tax, is available to non-Spanish tax resident alternative investment funds...