All Insights
Showing 1 - 12 of 550
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
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
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
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
Tax
UK Supreme Court upholds narrow interpretation of 'significant influence' in the LLP salaried members rules
UK Supreme Court upholds narrow interpretation of 'significant influence' in the LLP salaried members rules
Tax
UK government consults on extending VAT liability rules on online marketplaces
The government is seeking views on proposals that would make online marketplaces responsible for accounting for VAT on sales by
Tax
CJEU rules that transfer pricing adjustments do not automatically attract VAT
A CJEU ruling in Stellantis Portugal clarifies when transfer pricing adjustments give rise to VAT and when they do not
Tax
Government considers tax reforms to secure stablecoin's place in UK mainstream finance
Current rules are triggering tax obligations that are increasingly hard to sustain for crypto users and businesses
Tax
The new UK carried interest regime takes effect: what should fund managers be considering?
The regime is now in force bringing carried interest within the scope of income tax
Tax
Spain's Supreme Court establishes rules on the VAT deductions by mixed holding companies
Share disposals by mixed holding companies form a separate VAT sector
Knowledge Notes
The UK King's Speech – what can business expect this year?
The government has set out its agenda for the new Parliamentary session, with continued emphasis on economic growth
Construction
HMRC steps up enforcement of VAT domestic reverse charge for UK construction
Construction businesses and supply chains face severe consequences for non-compliance as HMRC activity intensifies
