Tax Cases Round-Up: February and March 2026 In the opening months of 2026, a number of important tax decisions have emerged with direct implications for businesses, partnerships, directors, and advisers. Taken together, these cases send a very clear message: HMRC is taking a firmer stance, the tribunals are applying the law rigorously, and businesses can no longer afford to rely on assumptions, outdated arrangements, or weak compliance processes. At LEXeFISCAL LLP, we believe

For internationally mobile high-net-worth individuals, Italy’s Article 24-bis regime remains one of the most interesting residence-planning tools in Europe. Introduced to attract new wealthy residents, it allows qualifying individuals who move their tax residence to Italy to pay a fixed annual substitute tax on foreign-source income and gains, rather than ordinary Italian progressive income tax on those amounts. Italian-source income remains taxed in the usual way. The regime

With the 38th America’s Cup due to take place in Naples in July 2027, international teams, sponsors, media businesses and support organisations are already moving into a crucial planning period. For many, success in Naples will depend not only on performance during the event, but on how well their Italian operation is set up long before it begins. Entering the Italian market is rarely a simple administrative exercise. International organisations may need to secure premises, o

Cross-border tax planning is no longer only about rates, reliefs, and treaty access. Increasingly, the real danger lies in something more technical — and often more costly: the mismatch between how two jurisdictions classify the same entity, instrument, transaction, or income stream. Where one country sees debt, another may see equity. Where one treats an entity as transparent, the other may treat it as opaque. The result can be denied deductions, double taxation, unexpected

By Dr Clifford Frank, LLM(Tax), PhD, HDipICA, ATTSenior Partner, LEXeFISCAL LLP There are moments in which a city does not simply attract attention, but reasserts its place on the international stage. For Naples, that moment is fast approaching. With the Louis Vuitton 38th America’s Cup set to take place in the Gulf of Naples in July 2027, and with the city enjoying growing strategic relevance in Italy’s economic and cultural landscape, Naples is increasingly becoming a serio

SPRINGSTATEMENT 2026 The Calm Before the Storm: Spring Statement 2026 and the April Tax Wave Already Here By Dr Clifford Frank, Senior Partner, LEXeFISCAL LLP Published: 4 March 2026Estimated reading time: 10–12 minutes A Spring Statement with no surprises… and why that’s the point On 3 March 2026, Chancellor Rachel Reeves delivered what she had promised: an economic update, not a fiscal event. No new taxes, no new reliefs, no threshold revisions, and no policy departures. On