Budget

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  • UK Budget 2014 - Resources

    Article

    Submitted: 19 March 2014

    Links to external resources relating to the UK Budget 2014, which was released on Wednesday 19 March 2014.

  • Autumn Statement 2013: tax measures Restricted access

    Article

    Submitted: 05 December 2013

    A brief overview of the main tax items from the Autumn Statement delivered on 05 December 2013 of interest to the business community.

  • Partnerships tax review confirmed Restricted access

    Article

    Submitted: 05 December 2013

    Autumn Statement 2013 confirmed that the Government will put into effect its controversial plans to reform the UK taxation of partnerships, including LLPs, by taking forward proposals aimed at “disguised employment” through LLPs and profit and loss allocation arrangements.

  • UK Budget 2013 - Simmons & Simmons' expert commentary Restricted access

    Article

    Submitted: 20 March 2013

    Simmons & Simmons' expert commentary on those tax aspects of the 2013 UK Budget, released on 20 March 2013, which are of particular interest to the business community.

  • UK Budget 2013 - Overview Restricted access

    Article

    Submitted: 20 March 2013

    Simmons & Simmons' brief overview of the UK Budget 2013, which was released on 20 March 2013.

  • UK Budget 2013 - Resources Restricted access

    Article

    Submitted: 20 March 2013

    The UK Budget 2013 was released on Wednesday 20 March 2013. As usual, Simmons & Simmons has provided expert commentary on those tax aspects of the Budget which are of particular interest to the business community.

  • Régimen Jurídico Fiscal de las SOCIMIS Restricted access

    Article

    Submitted: 28 February 2013

    Flexibilización tras la entrada en vigor de la Ley 16/2012 de 27 de diciembre.

  • Additional tax measures in Spain: Royal Decree Law 20/2012 Restricted access

    Article

    Submitted: 18 July 2012

    The Spanish Government has introduced further changes to the VAT, corporate and personal income tax rules with a view to reducing Spain’s public deficit.

  • 2012 Budget update and other topical tax issues Restricted access

    Seminar

    Submitted: 31 May 2012

    This session provides a brief round up of significant tax changes on the horizon for the TMT sector following the UK’s 2012 Budget.

  • New Spanish rules on the deductibility of interest Restricted access

    Article

    Submitted: 18 April 2012

    Spain has introduced new tax rules on the deductibility of interest expenses. In general, net finance expenses will be deductible up to 30% of EBITDA (earnings before interest, taxes, depreciation and amortisation) in any given tax year, or up to €1m, whichever is the greater. Finance expenses which are not deductible in a tax year may be carried forward for up to 18 years.

31 to 40 of 100