
Eugenia Pagán
UK corporate and personal tax, profit extraction, and the tax consequences of living, investing or trading between the UK and Spain.
Quentin Massys, The Moneylender and his Wife, 1514. Musée du Louvre, Paris
Tax shapes most business and personal decisions, and it is rarely confined to one country for long. We advise companies and their owners on UK corporate and personal tax, and we advise individuals and families whose income, assets or plans involve both the UK and Spain.
We advise on corporation tax, VAT and PAYE.
We advise directors and shareholders on how to take money out of a company in a tax-efficient way, whether through salary, dividends, pension contributions, bonuses, benefits or director's loan accounts, and how those choices affect a future sale. Our seven-part guide sets out the main options.
We advise on the tax aspects of commercial transactions, reorganisations, investor arrangements and property, including stamp duty land tax.
We advise individuals on income tax, capital gains tax and self-assessment, including the Making Tax Digital rules for sole traders and landlords. Since 6 April 2025 the UK taxes people according to residence rather than domicile; we advise new arrivals on the four-year foreign income and gains regime and long-term residents on their position.
We advise on when someone becomes tax resident in each country, the Spanish special regime for people relocating to Spain (commonly called the Beckham Law), Spanish wealth and inheritance taxes, and the UK tax position on leaving or returning. For companies, we advise on permanent establishment risk when staff or agents work in Spain.
We advise on inheritance tax planning and the reliefs available, working with our private client team on wills and trusts, and on the effect of the April 2025 move to a long-term residence test.
We help clients respond to HMRC enquiries and correspondence about their returns.
There is no single answer. It depends on your other income, the company's profits, your plans for the business and whether you intend to sell. Most owner-managers use a combination of salary, dividends and pension contributions. We review the options with you.
It can be. Depending on what the employee does, the company may create a permanent establishment in Spain and become liable to Spanish corporate tax. We can assess the risk.
Tell us what you are planning and where. We will tell you what needs to be considered in each country.