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Workforce Solutions

What to do as full IR35 enforcement looms for the private sector

Eight reasons for a legal review of processes before HMRC starts full enforcement in the private sector
Tax

Principales medidas fiscales de la Ley de Presupuestos Generales del Estado de 2022

El 28 de diciembre de 2021, el Congreso de los Diputados aprobó la Ley de Presupuestos Generales del Estado de
Tax

HMRC publishes consultation and draft regulations on new mandatory disclosure rules to replace DAC6

With the implementation of the new UK rules proposed for summer 2022, businesses and advisers such as law firms should
Workforce Solutions

Staffing companies face a busy legal agenda and emerging M&A risks in 2022

What developments will likely cause the most concern for investors and end clients of staffing and workforce solutions companies as
Energy and Energy Transition

Spanish Directorate General for Taxation issues new criterion affecting the corporate income tax for companies promoting photovoltaic projects

The Directorate General for Taxation has recently considered that the processing and obtaining of all the necessary permits for the
Tax

HMRC publishes its response to the call for evidence on simplifying the VAT land exemption

HMRC is to publish improved guidance on certain aspects of the VAT exemption for land and property but will not
Regulatory and compliance

Public and utilities procurement thresholds are set to rise in the new year

The revised value thresholds that trigger the application of public and utilities procurement regulations will now include VAT
Tax

The Spanish municipal tax on the increase in value of urban land is declared unconstitutional

On October 26 2021, the Spanish Constitutional Court issued a ruling, nº182/2021, declaring the municipal tax on the increase in
Tax

Autumn Budget 2021 | What tax measures were announced?

A technical yet cautiously optimistic Budget without any big surprises for businesses
Tax

Draft of the General State Budget Law for year 2022: summary of the main tax measures proposed

The Draft of the General State Budget Law for year 2022 has been published in the Official Gazette of the
Workforce Solutions

Risks of overreliance on substitution in IR35 status determinations

Court of Appeal decision confirms right of substitution unlikely to remove personal service element in determining working arrangements
Tax

Residential Property Developer Tax: what is it and who is in scope?

There is more certainty around details of the new Residential Property Developer Tax, but onlookers must wait for the chancellor's