All Insights

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
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