Client Alerts

EU/EEA/Swiss Nationals: Application to the EU Settlement Scheme (approaching deadlines & practical steps needed)

From 1st January 2021, the freedom of movement of people between the UK and the EU will come to an end, and new UK immigration laws will come into effect.

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BREXIT/EU DIRECTIVES – Direct Tax Implications for Corporate Groups

The UK’s transition period with the EU comes to an end on 31st December 2020. After that, EU Directives governing tax and other matters will no longer be directly applicable between the UK and the other 26 Member States.

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UK VAT and Customs Duty - Trading with the EU from 1st January 2021

The UK’s relationship with the EU will change fundamentally once the formal Transition Period ends on 31st December 2020. Politically it seems unlikely that the Transition Period will be extended and it remains to be seen if last-minute talks can result in a Free Trade Deal, which is the stated aim of both parties, by that date.

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Summer Statement 2020 - Plan for Jobs

On 8th July 2020, the Chancellor Rishi Sunak unveiled his ‘Plan for Jobs’ policy with a host of measures designed to boost the UK economy and to protect businesses in the retail, leisure and hospitality industry.  We set out below the key announcements.

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UK Taxation of Reporting and Non-Reporting Funds

Reporting and Non-Reporting Funds are taxed differently in the UK so it is important for investors to understand the distinctions and the potential impact on UK tax liabilities.  Broadly, a non-reporting fund is any offshore fund that does not have HMRC reporting fund status.  Offshore fund administrators can apply to HMRC for reporting fund status provided certain criteria are satisfied.  HMRC publish a list of funds that have reporting fund status on their website.

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Company Taxation and Covid-19

As a result of the Covid-19 pandemic and the restrictions placed on international and domestic travel, individuals and businesses are having to adapt to different working practices.  Many senior executives and directors are working from home, and some may find themselves in the position where they are unable to leave the UK to travel home or to their normal place of work.

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Tax at a glance

Hover over a pin to see that nation’s tax rates. Click for more detailed information.

      Corporation Tax-main rateCorporation Tax-reduced rateCapital Gains TaxVAT - main rateReal Estate TaxReal Estate Transfer TaxCapital/Stamp Duty on SharesWith-holding Taxes - Non Treaty - DividendsWith-holding Taxes - Non Treaty - InterestWith-holding Taxes - Non Treaty - RoyaltiesWith-holding Taxes - Non Treaty Various - Fees
UK19%-20%20%-0% - 15%0.5%-20%20%-
Ireland12.5%0%33%23%-1% - 2%1%20%20%20%-
Austria25%-25%20%0.2% - 1%3.5%-25%-20%20%
Belgium33.99%6.8% - 31.93%33.99%21%1.25% - 2.5%0% - 12.5%Max €80030%30%30%-
Brazil15%-15-22.5%17%-19%0.3% - 1%2% - 6%--15%15%-
Cyprus12.5%--19%-3% - 8%0.6%--5% - 10%-
Germany15.825%-15.825%19%1.5% - 2.3%3.5% - 6.5%-26.38%26.38%15.83%-
Hong Kong16.5%----0% - 15%0.2%--4.95%-
Italy27.9%-27.9%22%0.76%9% - 13%€200 fixed26%26%22.5%-
Luxembourg26.01%5.2% - 22.08%26.01%17%---15%---
Malta35%0% - 10%35%18%-8% - 10%2%----
Mexico30%-30%16%-2% - 4%-10%4.9% - 21%25% - 35%25%
Netherlands25%5% - 20%25%21%Variable6%-15%---
Portugal21%17%21%23%0.3% - 0.8%5% - 10%Variable25%25%25%15% - 25%
Russia20%0 - 8.5%-7%3% - 16%Variable0.2%15%20%20%-
Singapore17%0% - 8.5%-7%3% - 16%1% - 3%0.20%-15%10%17%
Spain25%25%28%21%0% - 1.3%6% - 7%1%19%19%24%24%
Switzerland8.5%-8.5%7.7%-1% - 3%0% - 1%35%35%--


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