All Insights
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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
Financial Services
International Funds Legal Update | 31 March 2023
FCA delays the UK's sustainability disclosure rules, Spring Budget 2023, and the economic climate and EU funds
Tax
UK mandatory disclosure rules come into force
New regulations require in-scope tax advisers to report details of avoidance arrangements online in XML file format
Corporate
VC Focus | Guide for structuring VC funds in the Netherlands
What are the most commonly used Dutch fund vehicles, how are they treated for tax and what is the Dutch
Business crime
Are you prepared for the UK Economic Crime Levy?
Entities supervised under AML rules whose UK revenue exceeds £10.2m a year will see a new levy appear on their
Tax
Spain's National High Court declares directors' remuneration is a deductible expense
The National High Court pro-taxpayers position is in conflict with tax authorities
Tax
Spring Budget 2023 | What tax measures were announced?
A budget for growth but no cuts in tax rates
Financial Services
Dutch legislative proposal to amend investment regime goes to consultation
Consultation on the VBI, FBI and FGR regime ends on 5 April 2023
Spring Budget 2023 preview | Will there be an announcement about UK regulation of umbrella companies?
Questions abound around the detail and extent of a new regulatory regime for 'umbrellas'
