Double Taxation Dispute Lessons: Carulla Font v HMRC
The recent case of Carulla v HMRC [2025] EWHC 3057 serves as a clear example of the high stakes involved in a double taxation dispute. The legal issue was twofold: first, whether HMRC
The recent case of Carulla v HMRC [2025] EWHC 3057 serves as a clear example of the high stakes involved in a double taxation dispute. The legal issue was twofold: first, whether HMRC
It usually begins over coffee. Marbella in late spring, a client I have known for years leaning back, half-smiling: “I’ve set up a company in Dubai. The accountants there say
For over two centuries, the United Kingdom’s “non-dom” regime was the bedrock of its appeal to the global elite. It was a system built on the complex, often elusive concept
Recognition, Jurisdiction, and the 2021 Law Reform For many British expatriates and high-net-worth individuals, managing an English LPA in Spain is a cornerstone of future planning. These documents, prepared under the Mental
If you live in Spain and hold an interest in a Modelo 720 US LLC, you might be sitting on a tax reporting landmine. Every year, many Spanish tax residents discover—often
International taxation often feels complex. Its main instrument, the double taxation treaty, is frequently misunderstood. Many professional errors arise not from technical difficulty, but from a failure to understand what
On 28 January 2026, the Spanish Central Economic-Administrative Tribunal (TEAC) issued a unification decision (00/09964/2023/00/00) that clarifies, in unequivocal terms, the legal boundary between two distinct anti-avoidance doctrines that have
Determining your UK tax residency status is the cornerstone of managing your tax affairs effectively. Whether you’re an internationally mobile professional, relocating expat, or UK citizen working abroad, the Statutory
Spain’s “Beckham Law” (Article 93 LIRPF) remains one of the most attractive tax incentives in Europe for foreign professionals relocating to Spain. Named after the footballer who famously benefited from
In accordance to the Bar Standards Board, we hereby inform you that you may contact us for a quotation.