All Insights

Real estate

What the future holds for UK charity business rates relief

Property owners should expect further scrutiny from local authorities on available rates reliefs and mitigation schemes
Employment and pensions

Dutch government proposes bill to provide more clarity on workers' status

The bill is part of broad labour market reforms for greater security for workers and more agility for entrepreneurs
Tax

Dutch push ahead with legislative proposals to change investment and funds regime

New rules on investment institutions and entity classification could impact existing fund structures
Employment and pensions

UK Employee Incentives Update | September 2023

In this edition, we cover developments in UK tax-advantaged all-employee share plans, the government's consultation on targeted reform of the
Tax

Osborne Clarke responds to consultation to reform the UK Construction Industry Scheme

Excluding landlord contributions from the UK Construction Industry Scheme would be welcome, Osborne Clarke tells consultation
Employment and pensions

Will UK pension changes just abolish the lifetime allowance or make wider reforms?

Draft legislation released by HMRC packs some unexpected consequences
Tax

Spain's tax authority introduces new self-settlement amendment

Previous rectification system replaced with a single self-settlement process for taxes
Knowledge Notes

Reviewing our UK business law predictions for 2023: how are we doing at the half-way point?

We examine how our predictions have turned out in practice, and what to watch out for as autumn draws nearer
Workforce Solutions

Umbrellas at the ready: non-compliance in the UK umbrella company market

Change is afoot for the temporary workers market as a consultation probes how to attain better compliance and regulation
Tax

Significant developments in tax for the Dutch real estate market proposed in 2023

Real estate tax changes will affect funds, developers and sellers, and private individuals
Tax

HMRC consults on proposals to change the tax treatment of lending and staking tokens in the UK

Changing the tax treatment of decentralised finance lending and staking of cryptoassets could bring welcome certainty for VC and PE

Real estate

UK Supreme Court rules in favour of ratepayer in charity business rates dispute

Unanimous decision upheld Court of Appeal judgment entitling Nuffield Health to non-domestic rates relief for charities