All Insights
Showing 1 - 12 of 535
Employment and pensions
UK Employee Incentives Update | May 2025
Employment-related securities reporting obligations and recent employee tax developments
Tax
HMRC proceeds with its plans to modernise UK stamp duty on shares
A new single tax on securities is planned from 2027, replacing the current stamp duty and SDRT regimes
Tax
Catalonia tightens real estate taxation: new tax rates and restrictions for large holders
The Generalitat has approved significant tax changes that mainly affect real estate purchase and sale transactions
Workforce Solutions
UK Spring Statement 2025: tax anti-avoidance rules with criminal sanction target staffing supply chain
Users and suppliers of contingent workers can expect a more hostile HMRC in addition to proposed 'umbrella' legislation
Tax
Pillar 2 and M&A transactions: navigating the new Global Minimum Tax regime
This article, by Osborne Clarke partner Esther Villa, was adapted from an article first published in the International Tax Review
Tax
HMRC's whistleblower reward scheme: what we know so far
In an article first published in Tax Journal (Issue 1703 on 4 April 2025), Jack Prytherch explains how the new
Tax
Tax Liability Insurance opportunities: A Comprehensive Guide for businesses
Tax Liability insurance (TLI) is an increasingly popular tool for businesses seeking to mitigate uncertainties and potential liabilities associated with
Real estate tax
CJEU rules that the sale of land can lead to 'VAT entrepreneurship' even if development outsourced
The decision has tax implications for individuals, developers and investors and underlines the need for clear agreements
Tax
UK Spring Statement 2025: chancellor's raft of tax measures signal ramping up of compliance activity
Closing the 'tax gap' remains a priority for the government and taxpayers can expect an increasingly aggressive HMRC
The Built Environment
Building Safety Levy delayed but rates confirmed by UK government
The levy's details and implications are the subject of much speculation and concern among UK-based developers
Mergers and acquisitions
Legal & Tax Framework of Share-for-Share Transactions in M&A
Navigating the complexities of mergers and acquisitions requires a keen understanding of various transaction structures. Among these, share-for-share transactions stand
Tax
UK Spring Statement 2025 | What are the tax implications for employees selling shares on PISCES?
Policy paper explores the tax consequences of employees trading shares on the new PISCES exchange
