Uncertain future for UK property funds as LTAF rule change looms
Unclear whether inflationary benefits will tempt investors back into beleaguered sector
Source: portfolio-adviser.com
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Win for non-EU funds in Spanish Supreme Court ruling
Ruling impacts collective investment undertakings from third-party countries The Spanish Supreme Court, in judgments of December 17 2020 and January 21 2021, reiterated that the fundamental freedom of capital movement had been infringed by the inconsistent tax treatment afforded under Spanish law to certain investors (i.e. investment funds or pension funds) resident in third-party states outside the EU or the EEA compared to resident investors. The Supreme Court considered whether, as the state attorney petitioned, the application of the case law set out in its previous judgments of Novembe...
Source: internationaltaxreview.com