All Insights
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Regulatory and compliance
Public and utilities procurement thresholds are set to rise in the new year
The revised value thresholds that trigger the application of public and utilities procurement regulations will now include VAT
Tax
The Spanish municipal tax on the increase in value of urban land is declared unconstitutional
On October 26 2021, the Spanish Constitutional Court issued a ruling, nº182/2021, declaring the municipal tax on the increase in
Tax
Autumn Budget 2021 | What tax measures were announced?
A technical yet cautiously optimistic Budget without any big surprises for businesses
Tax
Draft of the General State Budget Law for year 2022: summary of the main tax measures proposed
The Draft of the General State Budget Law for year 2022 has been published in the Official Gazette of the
Risks of overreliance on substitution in IR35 status determinations
Court of Appeal decision confirms right of substitution unlikely to remove personal service element in determining working arrangements
Tax
Residential Property Developer Tax: what is it and who is in scope?
There is more certainty around details of the new Residential Property Developer Tax, but onlookers must wait for the chancellor's
Tax
Autumn Budget 2021 | What tax measures can we expect to see?
With the country slowly recovering from the fallout of the pandemic and the government needing to reduce the massive deficit
HMRC pressure builds to get on top of risks in staffing supply chains
Recent guidance makes clear HMRC expects end users and agencies to carry out due diligence on staffing suppliers
Employment and pensions
Employee Incentives Update: September 2021
In this edition, we look at developments relevant to incentives and employee tax, including the new health and social care
