La tributación de las personas no domiciliadas en el Reino Unido será objeto de cambio. El régimen de individuos no domiciliados tal y como lo conocemos terminará a partir del 6 de abril de 2025 y, junto con él, el concepto de domicilio y las complejas reglas de base de remesas. Esto dejará a los […]

In its «Make Work Pay» manifesto, the Labour government pledged to bring in the «right to switch off» for workers. The government is reportedly considering a Code of Practice on such right, which may operate in a similar way to the Codes of Practice on disciplinary and grievance matters, and fire and rehire, with the […]

U.K. employers must register any new reportable arrangements and file all Employment Related Securities (ERS) annual returns with the U.K. tax authorities on or before 6 July 2026.Employers have an annual obligation to report any notifiable events that occur in relation to ERS (i.e., shares or other securities that are acquired by reason of employment), […]