All Insights
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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
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
