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Member Articles


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 ...

Monthly VAT Payments and IRS and IRC Withholdings

Order No. 90/2021-XXII, of March 16, from the Secretary of State for Tax Affairs, has been published, which determines that the payment of VAT relating to the tax assessed for January 2021 of the monthly regime, as well ...

Uruguay - 2020 Balance on Uruguay's Tax Residence Rules

Uruguay is becoming an increasingly popular jurisdiction for tax residence. The trend is normally attributed to several factors: Uruguay’s democratic traditions, institutional stability, a business friendly Administrat ...

VAT on Importation Form

Order 58/2021, of March 16, of the Secretary of State for Tax Affairs, was published approving the monthly global form for fulfilling the declarative and payment obligations foreseen for the VAT on importation regime. ...

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