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UK tax relief for green investment by landlords – a way of reaching the UK's net zero target?
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In light of landlords being excluded from the "super-deduction" for capital expenditure announced in the Budget, we consider whether providing tax relief for green investment ...

Insights

The Principal VAT Directive in the UK after Brexit
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Is the Principal VAT Directive still relevant to UK VAT law? From 1 January 2021 the effects of any EU directive are part of UK law only if they pass through a new statutory gateway, in the ...

News

Spanish Supreme Court opens the door to refunds of withholding taxes borne by non-EU pension funds

The Spanish Supreme Court has recently issued a judgment concluding that a Canadian pension fund qualifies for the same tax treatment as Spanish pension funds and is therefore entitled to...

Insights

UK government launches a review of the UK funds regime
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HM Treasury has launched a wide-ranging review of the UK funds regime to identify options which will make the UK a more attractive location to set up, manage and administer funds.Besides...

News

Spain’s new Digital Services Tax comes into force

Effective as of 16 January 2021, a new Digital Services Tax has come into force in Spain. The rate is 3% and it is levied on certain digital services provided by large multinational...

News

Withholding tax exemption on dividends and capital gains for non-resident investment funds

The 2021 Italian Budget Law aligns the tax treatment applicable to EU investment funds with the tax treatment applicable to Italian investment funds.

News

Important changes to DAC6 regime in the UK

The UK has made important changes to its implementation of the EU Mandatory Tax Disclosure Rules known as DAC6. The changes, which significantly reduce the scope of the rules in the UK, are ...

Analysis

Contentious tax in 2020
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Despite a fairly quiet year in contentious tax, involving remote working by the courts and tribunals, there have been some significant cases, including confirmation of what we knew (JJ...

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