All Insights
Showing 49 - 60 of 472
Workforce Solutions
UK government launches new consultation and responds to call for evidence on 'umbrellas'
What might new 'umbrella' legislation look like?
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
Tax
HMRC consults on proposals to modernise UK stamp duty on shares
Reform of stamp duty and SDRT on shares with a proposed single tax on securities is a welcome development
Tax
HMRC consults on excluding landlord contributions from the UK Construction Industry Scheme
Proposals to simplify the scheme for landlords and tenants and reform the current rules would be a positive development
Tax
Getting to grips with the controversial interpretative value of the Commentaries to the OECD Model Convention
Once again, the Spanish courts analyse the interpretative value of Commentaries to the OECD Model Convention
Tax
The Tax Break Podcast | Director's accountability for tax
What are the potential risks for directors, and the situations in which they could be liable for a company's tax
Employment and pensions
Employee Incentives Update | May 2023
In this edition, we cover annual reporting for employment-related securities arrangements (including changes to HMRC's templates), recent improvements to tax-advantaged
Tax
Spanish court rules on the application of VAT reverse charge on the delivery of real estate taxed with real charges
Court holds that reverse charge rule does not apply to the delivery of real estate by an owner as security
Corporate
Action required from employers to take advantage of amendment of the Dutch share option regime
The Dutch share option regime has changed in order to attract more talent to start-ups – as of 1 January
Financial Services
International Funds Legal Update | 31 March 2023
FCA delays the UK's sustainability disclosure rules, Spring Budget 2023, and the economic climate and EU funds
Tax
UK mandatory disclosure rules come into force
New regulations require in-scope tax advisers to report details of avoidance arrangements online in XML file format
Corporate
VC Focus | Guide for structuring VC funds in the Netherlands
What are the most commonly used Dutch fund vehicles, how are they treated for tax and what is the Dutch
