All Insights
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Tax
The lease of dwellings can be classified as an economic activity under Spanish tax legislation
Requirements established in the corporate income tax law and the personal income tax law need to be met
Workforce Solutions
Big changes ahead for UK contingent workers with new laws looming and increased HMRC tax enforcement
Hirers, staffing companies and employment intermediaries will need to review business models amid government reforms
Tax
The Dutch Carried Interest Scheme: Changes On The Horizon?
On 13 February 2025, a detailed report was published by the Dutch Ministry of Finance (the Report), which may contain
Tax
New rules for electronic invoicing in Spain to come into force from July
A new regulation aims for new software systems to guarantee the integrity, accessibility and traceability of e-invoices
Tax
Belgium committed to strong tax incentives for innovation and R&D
Measures for financing R&D offer businesses major opportunities to optimise tax liabilities and invest in innovation
Tax
New coalition in Belgium agrees proposals for major tax reforms
Businesses face a broad range of tax changes that look to address economic competitiveness and growth
Tax
HM Treasury consultation on UK carried-interest tax reform gets expert input from Osborne Clarke
The UK must champion certainty and simplicity, tax specialists have urged government prior to proposed changes
Tax
English Court of Appeal narrows interpretation of 'significant influence' in the salaried members rules for limited liability partnerships
New focus on LLP agreement departs from HMRC's previous interpretation in its guidance
Tax
Spain enters 2025 with significant new tax law
The legislation includes measures for Corporate Income Tax, Complementary Tax, Personal Income Tax and Value-Added Tax
Employment and pensions
HR pensions spotlight: what should UK employers look out for in 2025?
Developments employers will need to follow and think about this year
Financial Services
Crypto exchanges face increased risk in UK for failing to prevent tax evasion by investors
Firms need to prepare for a wider compliance culture imposed by the government's impending tax and fraud legislation
Employment and pensions
UK Employee Incentives Update | January 2025
What's on the horizon in 2025 and recent developments for employee incentives
