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Member Articles


Non-Fungible Tokens: Tax Implications to Look Out for With NFTs

Earlier this week Jack Dorsey, the creator of Twitter, sold the first ever Tweet for £2.1million. This might seem strange as anyone can still go online and see the tweet, but what Dorsey has sold is an NFT – a non-fun ...

Reporting of Lower Depreciation and Amortization Rates

Order no. 99/2021-XXII, of March 29, was published, determining that the communication of the use of depreciation or amortization quotas lower than those defined in the general rules, for the tax period beginning on or a ...

Tax and Social Security Obligations and Debts

Decree-Law 24/2021 was published on March 26, establishing an exceptional and temporary regime for tax obligations and debts and Social Security contributions. This Decree-Law introduced the following measures: A. Paym ...

The Time is Ripe to Think About Your ISA Again (Act Before 5 April 2021)

With the tax year end soon to be upon us, we should all be thinking about utilising our annual ISA allowance. The cut-off date is 5 April so action needs to be taken now. There is no rollover of unused relief from one t ...

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