Europe: Tax

From 6 April 2025, HMRC's official rate of interest will increase. In this brief article, we will provide guidance for employers on which agreements will be affected and what they should look out for.

As the end of the 2024/25 tax year is approaching, we have included a table with UK employment tax deadlines as well as a summary of the key compliance and reporting considerations for employers and individuals.

This bulletin follows the release of the March Agent Update (Issue 129). In this issue we cover the content most relevant to employment taxes and reward activities.

Custo ou beneficio fiscal do regime dos Residentes Não Habituais? Uma análise do regime do RNH do nosso Sócio João Luis Mota de Campos

T.C. Adalet Bakanlığı Adli Sicil ve İstatistik Genel Müdürlüğü tarafından hazırlanan 2024 yılı Adalet İstatistikleri, Mart ayı içerisinde yayımlanmış olup, detaylı veriler içeren bu istatistikler vergi yargısı özelinde pek çok tespit ortaya ...

Navigating tax disputes with HMRC can be a complex and daunting process. This "need to know" series sheds light on the essential elements. In this note, we cover HMRC's formal information gathering powers.

It has recently been reported that former UK non-domiciliaries who have ceased to reside in the UK following the abolition of the remittance basis are also abandoning their private members clubs on the strength of advice that to do so will shore up their non-UK tax resident status

Much has been said and written about the new Inheritance Tax (IHT) rules announced by the Chancellor in her October 2024 Budget.

Re Ratcliffe [1999] settled the interrelationship between standard residuary bequests and the incidence of inheritance tax following the aberration of Benham's Will Trusts [1995].

In recent years, Cyprus has emerged as one of the most attractive jurisdictions in the European Union for individuals and businesses seeking tax efficiency, legal certainty, and access to international markets. With a robust regulatory framework, English-speaking professionals, and a highly competitive tax system, Cyprus offers a compelling package for entrepreneurs, investors, and multinational groups alike.

During the recent years there have been several key developments around the world in relation to the application of the double tax treaties and international taxation in general.

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...