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Tax
Belgium | Reimbursement of employer's own expenses: extended reporting obligation
In Belgium, from the tax year 2023 (applicable to revenues earned in 2022), employers will be required to report the
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
Knowledge Notes
Knowledge Collection | Fiscal event, 'quiet quitting' and the drive to net zero
Welcome to this week's Knowledge Collection
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
Workforce Solutions
Chancellor axes IR35 reforms: staffing company and end-user liability to be removed from April
Will there be a rush of UK contractors back to tax-efficient PSC contracting models?
Corporate
Corporate deadlock and liquidation of companies in Spain
Two recent cases examine whether, given the impossibility to liquidate a company due to a corporate deadlock, a court can
Dispute resolution
New European regulation on evidence taking in civil and commercial matters comes into force
On 1 July 2022, Regulation (EU) 2020/1783 on cooperation between the courts of the Member States in the taking of
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
Financial Services
Consumer finance firms: who is in scope of the new Consumer Duty?
Before moving to implementation planning, firms need to make sure whether and where they are caught by the rules
Employment and pensions
Employment Law Coffee Break | Quiet quitting, living wage and right to work changes
Welcome to our latest Coffee Break in which we look at the latest legal and practical developments for employers
