23 Oct, 2024 EU VAT: new ruling on EV charging – key insights for CPOs and eMSPs By Andy van Esdonk On 17 October 2024, the Court of Justice of the European Union (CJEU) delivered a ruling in a case involving Digital Charging Solutions...
23 Oct, 2024 Celebrating the launch of our Trophy Assets Guide By Nick Warr It was fantastic to see so many friendly faces at our Trophy Assets Guide launch party. Held at the Wallace Collection in London, we were...
18 Oct, 2024 "Arrangements" that disqualify new EMI option grants: updated HMRC guidance By Elliot Michaelson Taylor HMRC has released updated guidance which impacts the grant of new Enterprise Management Incentive (EMI) options. The guidance sets out...
17 Oct, 2024 Italian Lump Sum Tax Regime: From €100,000 to €200,000, but only for new joiners By Nicola Saccardo The Italian Government has issued the Law-Decree No. 113 of 9 August 2024 (Decree), approved by the Parliament through Law No. 143 of 7...
09 Oct, 2024 Hassans' Trainee wins U25 GATA Tax Essay Prize. By Hassans International Law Firm Ltd Grahame Jackson Callum Martin Hassans' Trainee Callum Martin has won the U25 section of the Gibraltar Association of Tax Advisers (GATA) Tax Essay Prize 2024,...
08 Oct, 2024 Strongly voiced opinions on the new property tax measure proposals for Gibraltar. By Grahame Jackson The proposed new income tax measures relating to sales of residential property has been a topic of much debate over the summer and...
04 Oct, 2024 Is change afoot? UK Chancellor revisiting non-dom tax proposals By Liz Palmer Nicole Aubin-Parvu UK Chancellor Rachel Reeves is understood to be reconsidering planned changes to the taxation of non-doms (overseas individuals resident...
02 Oct, 2024 A third kind of property - digital assets By Andrew Kerr The new Property (Digital Assets etc) Bill (“the Bill”) had its first reading in the House of Lords on 11 September 2024. In brief, the...
01 Oct, 2024 Governor Landry Announces Special Session to Address Tax Reform By Jesse "Jay" R. Adams, III Louisiana Governor Jeff Landry announced today that he will call a special session in November to consider significant tax reform. While...
30 Sep, 2024 EU VAT: Novo Nordisk ruling unlocks VAT refund benefits for pharma companies – key takeaways By Andy van Esdonk On September 12, 2024, the Court of Justice of the European Union (CJEU) delivered a ruling in a case involving Novo Nordisk AS...
30 Sep, 2024 Tax Reliefs for EIS and VCT Investments Extended Until 2035 By Yasmin Kalhori New regulations have been introduced bringing important changes for investors in the Enterprise Investment Scheme (EIS) and Venture...
27 Sep, 2024 Belgium: Notification of cadastral income: remedies against a too short deadline By Olivier Bertin Article 499 of the Income Tax Code 1992 (ITC 92) confirms that a taxpayer may lodge a complaint against a cadastral income ("CI")...
27 Sep, 2024 Might the non-dom changes be watered down? By Edward Hayes Stories have been circulating that the Treasury is considering making changes to the government's proposed abolition of the non-dom...
27 Sep, 2024 Privilege in the context of European tax investigations: Court of Justice confirms tax advice is privileged By Helen Buchanan Laura Western Almost all corporate taxpayers will have sought the advice of tax lawyers at one time or another – be it in the context of a transaction,...
25 Sep, 2024 Swiss estates: would a 50% tax on the super-rich be appropriate? By Alexia Egger Castillo Inheritance and tax gift situation in Switzerland While there is no federal inheritance and gift tax, it is levied by all cantons - with...
23 Sep, 2024 IRS Provides Two-Year Window to Appeal ERC Denials By Barclay Taylor Tens of thousands of businesses have received letters from the IRS denying their Employee Retention Credit (ERC) claims. The IRS is in...