All Insights
Showing 229 - 240 of 561
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
Tax
Funds with foreign sovereign investors under threat from proposed UK tax reform
Restricting sovereign immunity from direct tax will impact funds and their managers, Osborne Clarke tells consultation
Financial Services
Fund managers may urgently need to register express trusts with HMRC
The deadline to sign up is imminent, with exclusions unlikely to apply for trusts set up by Limited Partnership Agreements
Tax
When do 'exceptional circumstances' count for UK tax residence status?
The Covid-19 pandemic and recent case law have highlighted HMRC's strict stance on individuals caught in the UK
Tax
HMRC deadline looms for registering express trusts: what's changing?
Which trusts are now required to register, what are the deadlines and what are they required to disclose?
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
