All Insights

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
Tax

Spain looks to enact 15% minimum global tax for large multinationals in the EU

Directive requires transposition of rules into domestic law by end of 2023 but Spain may struggle to meet the deadline
Tax

Navigating Dutch tax and financial regulatory laws on NFTs

The tax and financial regulatory landscape of non-fungible tokens is rapidly evolving, with the impact of MiCAR on the horizon
Tax

Steps to take for carried interest as HMRC filing deadline nears next month

The deadline for filing employment-related securities annual returns is fast approaching on 6 July
Tax

UK government consults on all-employee share schemes

Consultation exploring opportunities to improve and simplify the SAYE Scheme and Share Incentive Plan
Tax

Spanish General Directorate of Taxes: important ruling on Corporate Income Tax exemptions on the sale of subsidiaries

The Spanish General Directorate of Taxes has published a binding ruling that the income generated on the transfer of shares