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Making Tax Digital (MTD) – End of ‘Soft Landing Period’ for Digital Links

The current 12 month soft landing period for digital links will end for VAT accounting periods starting on or after the 1 April 2020. Businesses that benefitted from the deferred start date for MTD (VAT periods beginning ...

Form 720 - Obligation to Report Assets and Rights Located Outside of Spain

The Tax department of Bufete Escura would like to remind the tax obligation in Spain to report assets and rights located outside of Spain (Form 720). The scope of the obligation applies to those who are considered Spani ...

Tax Challenges (and Opportunities!) for UK Corporates

Over the years the UK has continued to drive towards a more competitive Corporate Tax (CT) regime. This has been achieved by various means, including lowering the headline rate to 17% from April 2020, which will be among ...

Who wants to be a Billionaire?!

Greg Jones considers the fate which may await the UK’s super rich following this week’s UK General Election… Well, wouldn’t most of us like at least to try, if we’re honest? Yet although the number of billion ...

Country by Country Report for Enterprises in Uruguay with 31 December 2019 as Closing Date

Multinational enterprises (“MNEs”) with premises/operations in Uruguay and with a worldwide gross income in excess of EUR 750 million per year, must submit to Uruguay's Tax Office a Country-by-Country report (“the ...

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