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stance, the tribunals are applying the law rigorously, and businesses can no longer afford to rely on assumptions, outdated arrangements, or weak compliance processes.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 that...

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 has become even...

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, open bank...