Knowledge Centre

Highlights

CARF: The Global Crypto Reporting Framework

What Crypto Operators and Platforms Need to Do — UK, EU, and UAE The Crypto-Asset Reporting Framework is not a...

IAS 38, IFRS 9, or Inventory? How to Get Token Classification Right Under IFRS

Contribution by Gabriele Schiavone, SGS & Partners, London and Abu Dhabi. The choice of accounting framework for a crypto asset...

Insights

Policy Updates

UK housing market recovers but taxes remain key

Contributions by Gabriele Schiavone, SGS & Partners, London and Abu Dhabi; and Domenic Pini, Pini Franco LLP, London. After a...

The Red Book Reveals: Key Tax Changes from the 2025 Budget

UK Budget 2025: An SGS & Partners Overview The Chancellor’s Red Book delivered a wide range of tax and policy...

Passa il tempo ma le promesse della Brexit tardano a realizzarsi

Originally published in Milano Finanza, September 3, 2025 Recent studies from the London School of Economics show how Brexit has...

Business Governance

In UK manager e pure sindaco con l’aggiornamento del Codice di Corporate Governance

Il 1° gennaio del 2026 entrano in vigore le nuove regole in materia di responsabilità degli organi amministrativi nella gestione...

The Taxation of Trusts in the UK after the Abolition of the Res Non-Dom Regime

In-depth Analysis In this article, we will focus primarily on the taxation of non-resident trusts (also known as offshore trusts)...

International Tax

CARF: The Global Crypto Reporting Framework

What Crypto Operators and Platforms Need to Do — UK, EU, and UAE The Crypto-Asset Reporting Framework is not a...

English carried interest: the new characterisation presupposes subjection to Income Tax, with adverse effects on expatriates and non-residents

Contribution by Gabriele Schiavone, SGS & Partners, London and Abu Dhabi; and Matteo Colafrancesco, SGS & Partners, Lugano and London...

Digital Assets

CARF: The Global Crypto Reporting Framework

What Crypto Operators and Platforms Need to Do — UK, EU, and UAE The Crypto-Asset Reporting Framework is not a...

IAS 38, IFRS 9, or Inventory? How to Get Token Classification Right Under IFRS

Contribution by Gabriele Schiavone, SGS & Partners, London and Abu Dhabi. The choice of accounting framework for a crypto asset...

DeFi Tax Treatment and Transfer Pricing The Two UK Tax Issues Most Crypto Operators Get Wrong

Contribution by Gabriele Schiavone, SGS & Partners, London and Abu Dhabi. For crypto operators with UK operations and cross-border group...
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