All Insights
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Tax
Spain introduces new tax reporting obligations for virtual currencies
Taxpayers involved in virtual currencies need to report transactions via three new forms to the tax authorities
Corporate
EU moves closer to adopting the draft Corporate Sustainability Reporting Directive
European regulatory framework for sustainable finance develops further with drafting of European Sustainability Reporting Standards, as legislative process for adopting
HMRC keeps up investigations into tax evasion in labour supply chains
As investigations into corporate criminal offence compliance proceed, transparency and checks will be critical to reduce risk
Tax
Spanish Tax Authorities change their approach: Belgian REITs qualify as equivalent to Spanish SOCIMI
The Spanish General Directorate of Taxes has issued two binding rulings in which accepts that the Belgian REITS qualify as
Corporate
Crypto and blockchain in M&A: how to address issues around volatility, validity and valuation
The value of crypto-funded deals has doubled over the last couple of years, but there are specific challenges for parties
Tax
Spanish General Directorate of Taxes decides preparatory phase of renewable energy projects is not business activity
Decision as to what constitutes the starting moment of the business activity determines whether the Spanish participation exemption applies.
Energy and Energy Transition
What does the Energy Profits Levy mean for the UK energy sector?
How will the tax will be levied and what will be the likely impact on electricity generators, including renewable generators?
Tax
The tax treatment of assignment of vehicles to employees
The Spanish Central Administrative Tribunal, following community law precedent, has amended its position regarding the treatment for VAT purposes of
Employment and pensions
Employee Incentives Update | May 2022
In this edition of our Employee Incentives Update, we focus on some important dates - including the 6 July 2022
Off-payroll working under an umbrella?
Kevin Barrow considers how businesses have adapted to cope with the changes to the IR35 off-payroll working regime that were
Tax
Working from home and its tax implications in Spain – Ruling from the Spanish Directorate of Taxes dated 18 January 2022
The Covid-19 pandemic created an immediate need for businesses and their employees to work from home. Two years on, working
Mind the IR35 gap: corporate dealmakers need to get vigilant
Companies seeking investment or sale should review IR35 processes and revisit checklists as HMRC ramps up its new regime
