All Insights
Showing 181 - 192 of 533
The Built Environment
Supreme Court requires tax authorities to explain the reasons that justify the beginning of real-estate revaluations
The ruling has led to a new twist in value verification procedures and how the administration should conduct these procedures.
Urban Dynamics
'Senior living' in the UK : what are the benefits of (and barriers to) development?
Senior living developments present an opportunity to meet demand, ease the healthcare and housing crises and decarbonise the housing sector
Employment and pensions
Is there a role for cryptoassets in the future of employee remuneration in the UK?
As regulators contend with cryptoassets, their role as a form of remuneration may develop – though there are considerable legal
Real estate
Jersey Property Unit Trusts may now need to be on HMRC's trust register
Guidance for unauthorised unit trusts including JPUTs changed on 31 January
Dispute resolution
Mediation for UK tax disputes: HMRC publishes new ADR guidance
The commitment of HMRC to alternative dispute resolution is welcome but flexibility in mediation and settlement is vital
New directive threatens the use of self-employed contractor models in Europe
Many staffing companies, AOR/EORs and platforms may need to start planning changes to their commercial models soon
Employment and pensions
Employee Incentives Update | January 2023
In this edition, we report on upcoming improvements to the tax-advantaged company share option plan, HMRC guidance on enterprise management
Energy and Energy Transition
How UK green generation can ready for the Electricity Generator Levy
The government intervention has implications for PPP authorities, fund managers and investors as well as generators
Tax
Main tax measures included in Spain's Start-up Law
Fiscal and legal incentives will boost the growth and prosperity of new companies and attract talent and capital
Financial Services
Investment funds and asset management: the international road ahead for 2023
What UK, EU and international legislative and non-legislative developments can be expected over the next 12 months?
Knowledge Notes
UK business law predictions for 2023
As the new year unfolds, we look ahead at what legal developments businesses can expect
The Built Environment
A look ahead for UK real estate in 2023
The new year will be a busy one – including the implementation of new regimes for overseas ownership of UK
