All Insights

Tax

Autumn statement 2022 | What tax measures can the UK expect?

Tax rises and deep spending cuts are expected to be announced on 17 November 2022
Tax

Spain's government submits proposals to reform the tax system

The package of measures that includes a "solidarity tax" on the wealthy is aimed at strengthening the welfare state.
Tax

UK government U-turns on package of tax cutting measures

The new chancellor has announced the dismantling of Kwasi Kwarteng's emergency fiscal event of the previous month

The repeal of the new IR35 regime: how will the market and HMRC react?

The staffing supply chain will need to address a range of questions in a new world that may be more
Tax

Employee Incentives Update | September 2022

This edition reports on the UK chancellor's improvements to the tax-advantaged company share option plan and other recent developments
Tax

Restricted securities | Updated guidance on section 431 elections

Under the restricted securities regime, an employee and employer can elect to accelerate the taxation of a restricted share (using
Tax

Belgium | Reimbursement of employer's own expenses: extended reporting obligation

In Belgium, from the tax year 2023 (applicable to revenues earned in 2022), employers will be required to report the
Tax

Incentives | Suspension of vesting or reducing awards

Incentive awards such as employee share options are often subject to time-based vesting, so that they "vest" over a specified
Tax

Company share option plan | Expansion and increase in limits

The chancellor, Kwasi Kwarteng, has announced in the Growth Plan 2022 that the government is supporting companies to attract talent
Tax

Emergency fiscal event announces a package of tax cutting measures

The fiscal event marks a major shift in tax policy with cuts replacing rises in an attempt to drive growth
Tax

Spain reforms its tax on fluorinated greenhouse gases

The tax aims to reduce emissions and is levied on persons engaged in the manufacture, importation, intra-Community acquisition or unlawful