All Insights
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Tax
UK Spring Statement 2025: chancellor's raft of tax measures signal ramping up of compliance activity
Closing the 'tax gap' remains a priority for the government and taxpayers can expect an increasingly aggressive HMRC
The Built Environment
Building Safety Levy delayed but rates confirmed by UK government
The levy's details and implications are the subject of much speculation and concern among UK-based developers
Mergers and acquisitions
Legal & Tax Framework of Share-for-Share Transactions in M&A
Navigating the complexities of mergers and acquisitions requires a keen understanding of various transaction structures. Among these, share-for-share transactions stand
Tax
UK Spring Statement 2025 | What are the tax implications for employees selling shares on PISCES?
Policy paper explores the tax consequences of employees trading shares on the new PISCES exchange
Tax
UK Spring Statement 2025: what business tax measures were announced?
Chancellor announces measures to close the tax gap and support economic growth
Tax
The lease of dwellings can be classified as an economic activity under Spanish tax legislation
Requirements established in the corporate income tax law and the personal income tax law need to be met
Workforce Solutions
Big changes ahead for UK contingent workers with new laws looming and increased HMRC tax enforcement
Hirers, staffing companies and employment intermediaries will need to review business models amid government reforms
Tax
The Dutch Carried Interest Scheme: Changes On The Horizon?
On 13 February 2025, a detailed report was published by the Dutch Ministry of Finance (the Report), which may contain
Tax
New rules for electronic invoicing in Spain to come into force from July
A new regulation aims for new software systems to guarantee the integrity, accessibility and traceability of e-invoices
Tax
Belgium committed to strong tax incentives for innovation and R&D
Measures for financing R&D offer businesses major opportunities to optimise tax liabilities and invest in innovation
Tax
New coalition in Belgium agrees proposals for major tax reforms
Businesses face a broad range of tax changes that look to address economic competitiveness and growth
Tax
HM Treasury consultation on UK carried-interest tax reform gets expert input from Osborne Clarke
The UK must champion certainty and simplicity, tax specialists have urged government prior to proposed changes
