All Insights
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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
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
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
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
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
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
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
Tax
Financial sector | Disapplication of the 10% additional tax on bonuses and stock options
New operational rules issued by the Italian Revenue Agency
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
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
