All Insights
Showing 1 - 12 of 524
Tax
Headless chickens: Morrisons and the FTT’s supervisory jurisdiction
In an article first published in Tax Journal, Jack Prytherch and Yousuf Chughtai consider the nature and scope of the
Tax
Spain's Supreme Court rules employee test for property-letting companies can be met at group level for family business tax reliefs
Two decisions back group-level staffing rule for property-letting companies in family business tax relief cases
Tax
How are new Belgian tax measures in force since the start of 2026 affecting companies?
A range of measures are already applicable in the financial year 2026 for tax on corporate income and employees.
Tax
Spain's Supreme Court applies beneficial-owner requirement to deny reduced rate under double taxation agreements
Ruling may represent a major change in how the relationship between European law and bilateral agreements is interpreted
Workforce Solutions
New regime for 'umbrellas', agencies and intermediaries could pose problems for the UK staffing industry
A consultation open until 1 May is a chance to offer policymakers a full and fair picture on labour supply
Workforce Solutions
Staffing agencies, MSPs and end users look for answers as UK 'umbrella' reforms approach in April
Questions linger over liability, compliance, historic risk and market alternatives as HMRC action and consolidation loom
Real estate
The Legal 500 | Real Estate Guide: An overview of Real Estate laws and regulations in France - 2025-2026
This Real Estate guide will help you navigate the French regulatory landscape related to the real estate sector.
Tax
Spain's Supreme Court extends the combined personal income and wealth tax limit to non-residents
A turning point for non-resident taxpayers: ending discrimination against foreign investment in Spain
Tax
Green light to combine “new impatriate regime” and “neo resident regime"
Italian Tax Authorities provide clarifications
Incentives, remuneration and benefits
UK Employee Incentives Update | January 2026
In this edition, we look at what's ahead for employee incentives in the UK during 2026
Knowledge Notes
What business law changes can the UK expect in 2026?
Osborne Clarke's Knowledge Team looks at what's in store for business
Workforce Solutions
Umbrella company tax reform has landed in the UK
The government's umbrella company tax reforms are now final and will take effect on 6 April 2026 – time to
