All Insights
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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
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
