All Insights

Corporate

Companies House transparency reforms to be introduced as part of second Economic Crime Bill

The long-awaited reforms will have profound implications for how companies are administered in the UK
Regulatory Outlook

Regulatory Outlook | February 2022

Welcome to the Regulatory Outlook providing you with high-level summaries of important forthcoming regulatory developments to help you navigate the
Tax

Withholdings on interest payments to non-resident taxpayers and Spanish General Anti-Avoidance Rule. Report dated December 2021 from the Spanish Advisory Commission

On 16 December 2021, the Advisory Committee published its report on a case of anti-abuse put forward by the Spanish
Real estate

Land and share sales: what's the difference?

What to consider when deciding whether to acquire or dispose of a property
Tax

HMRC updates VAT guidance on early termination fees and compensation payments

The new policy will apply from 1 April and provides much-needed clarity on supplies related to construction and real estate
Employment and pensions

Employee Incentives Update | January 2022

Our Update looks at recent developments in employee tax and incentives. In this edition, we cover the temporary increase in
Employment and pensions

Valuations for tax-advantaged share plans | HMRC confirms extension to 120 days

HMRC confirms extended window of 120 days for valuations agreed in connection with the grant of tax-advantaged options
Regulatory Outlook

Regulatory Outlook | January 2022

Welcome to our Regulatory Outlook. This revamped version of the Regulatory Outlook provides you with high-level summaries of important forthcoming
Tax

Tax impact of the correction of accounting errors

The Spanish Supreme Court has established, in its ruling dated 25 October 2021 (appeal number 6820/2019), that accounting errors will
Tax

UK's new mandatory disclosure rules

Veronica McMahon discusses the mandatory disclosure rules being consulted on by HMRC in an article first published in the Tax
Employment and pensions

Home and away: working across borders

With more employees working remotely in other countries during the pandemic, businesses need to keep an eye on social security