All Insights
Showing 121 - 132 of 552
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
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
