Insights : service - Osborne Clarke

Tax

Tax rules are becoming more and more complex both internationally and nationally with an increased focus on businesses paying the "right" amount of tax and the introduction of detailed anti-avoidance rules intended to counter aggressive practices.

Our experts can help businesses understand the specific tax landscape in which they operate so that they are compliant with the tax rules that affect their business and sector, minimise tax exposure and, importantly, achieve commercial objectives.

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Article list

The UK Budget

Contingent workforces contend with major reform in the countdown to the UK Budget

Employer costs, worker rights and supply chain risk are at the fore in the month before the chancellor's fiscal plan

01/10/2026

Read time 9m

Tax

Interest deduction and withholding tax on shareholder loans: Italy's Supreme Court closes a dangerous loophole

Deferring interest payments on shareholder loans does not defer the company's withholding tax obligations

23/09/2026

Read time 2m

Tax

Spanish Central Economic-Administrative Court extends taxation as investment income to indirect shareholdings

This doctrine matters for holding companies and asset-holding companies, requiring individual assessment of each entity’s activities, asset use, and the...

23/09/2026

Read time 4m

Incentives, remuneration and benefits

UK Employee Incentives Update | September 2026

Removal of the unfair dismissal cap, EMI option notification changes, Dutch tax reforms and incentive planning, and more

18/09/2026

Read time 3m

Tax

Show and tell: the changing face of disclosure in UK tax litigation

Parties are seeking enhanced disclosure in complex employment tax cases, raising questions about mass assessment regimes

17/09/2026

Read time 1m

Tax

Box 3 and start-up to scale-up tax reforms put SARs in focus for Dutch employee incentives

The most extensive Dutch tax reforms in decades prompt founders and CEOs to rethink how to reward and retain their...

08/09/2026

Read time 8m

Tax

Government consults on taxation of UK-resident members of reverse hybrids including US LLCs

Proposals to treat the interests of UK-resident individuals as tax transparent could end years of US LCC double taxation

28/08/2026

Read time 5m

Tax

Government consults on wide-ranging reform of the UK distributions framework

HMRC's consultation could overhaul the tax treatment of returns of value from companies to individual shareholders

21/08/2026

Read time 4m

Tax

Financial sector | Disapplication of the 10% additional tax on bonuses and stock options

New operational rules issued by the Italian Revenue Agency

07/08/2026

Read time 1m

Tax

HMRC consultation signals major expansion of UK uncertain tax treatment notification regime

Proposals would bring individuals, trusts and new taxes into scope alongside a contentious new notification trigger

04/08/2026

Read time 2m

The Built Environment

UK government consults on the VAT treatment of land intended for social housing

Proposals seek to bring forward point at which zero-rating is available

23/07/2026

Read time 4m

Tax

UK publishes draft legislation for new Securities Transfer Tax

A new single tax will replace the current Stamp Duty and SDRT regimes from next year

23/07/2026

Read time 5m

Tax

Catalonia modifies ISD treatment of mortis causa donations with present delivery

The repeal of the inter vivos tax treatment of mortis causa gifts with immediate delivery brings Catalonia into line with...

23/07/2026

Read time 6m

Employment and pensions

UK pension reforms ease surplus release for defined benefit schemes

Should trustees aim to run on rather than buy out, what will their reformed powers allow and how will they...

17/07/2026

Read time 4m

Tax

UK Supreme Court upholds narrow interpretation of 'significant influence' in the LLP salaried members rules

15/07/2026

Read time 5m

View all insights

The UK Budget

Contingent workforces contend with major reform in the countdown to the UK Budget

Employer costs, worker rights and supply chain risk are at the fore in the month before the chancellor's fiscal plan

01/10/2026

Read time 9m

Tax

Interest deduction and withholding tax on shareholder loans: Italy's Supreme Court closes a dangerous loophole

Deferring interest payments on shareholder loans does not defer the company's withholding tax obligations

23/09/2026

Read time 2m

Tax

Spanish Central Economic-Administrative Court extends taxation as investment income to indirect shareholdings

This doctrine matters for holding companies and asset-holding companies, requiring individual assessment of each entity’s activities, asset use, and the...

23/09/2026

Read time 4m

Incentives, remuneration and benefits

UK Employee Incentives Update | September 2026

Removal of the unfair dismissal cap, EMI option notification changes, Dutch tax reforms and incentive planning, and more

18/09/2026

Read time 3m

Tax

Show and tell: the changing face of disclosure in UK tax litigation

Parties are seeking enhanced disclosure in complex employment tax cases, raising questions about mass assessment regimes

17/09/2026

Read time 1m

Tax

Box 3 and start-up to scale-up tax reforms put SARs in focus for Dutch employee incentives

The most extensive Dutch tax reforms in decades prompt founders and CEOs to rethink how to reward and retain their...

08/09/2026

Read time 8m

Tax

Government consults on taxation of UK-resident members of reverse hybrids including US LLCs

Proposals to treat the interests of UK-resident individuals as tax transparent could end years of US LCC double taxation

28/08/2026

Read time 5m

Tax

Government consults on wide-ranging reform of the UK distributions framework

HMRC's consultation could overhaul the tax treatment of returns of value from companies to individual shareholders

21/08/2026

Read time 4m

Tax

Financial sector | Disapplication of the 10% additional tax on bonuses and stock options

New operational rules issued by the Italian Revenue Agency

07/08/2026

Read time 1m

Tax

HMRC consultation signals major expansion of UK uncertain tax treatment notification regime

Proposals would bring individuals, trusts and new taxes into scope alongside a contentious new notification trigger

04/08/2026

Read time 2m

The Built Environment

UK government consults on the VAT treatment of land intended for social housing

Proposals seek to bring forward point at which zero-rating is available

23/07/2026

Read time 4m

Tax

UK publishes draft legislation for new Securities Transfer Tax

A new single tax will replace the current Stamp Duty and SDRT regimes from next year

23/07/2026

Read time 5m

Tax

Catalonia modifies ISD treatment of mortis causa donations with present delivery

The repeal of the inter vivos tax treatment of mortis causa gifts with immediate delivery brings Catalonia into line with...

23/07/2026

Read time 6m

Employment and pensions

UK pension reforms ease surplus release for defined benefit schemes

Should trustees aim to run on rather than buy out, what will their reformed powers allow and how will they...

17/07/2026

Read time 4m

Tax

UK Supreme Court upholds narrow interpretation of 'significant influence' in the LLP salaried members rules

15/07/2026

Read time 5m

View all insights

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