All Insights

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
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

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