All Insights

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

Employment and pensions

Why hybrid working requires up-front thinking | @EGPropertyNews article

Much has been written about hybrid working over the past 18 months, but the tax considerations should not be ignored

Employment and pensions

Trust Registration Service extended to non-tax paying trusts | EBT aspects

HMRC's Trust Registration Service is now open for non-taxable trust registrations.

Employment and pensions

Employment related securities | Update from HMRC

HMRC has published an update on employment related securities, response to consultation on the expansion of the EMI Scheme awaited

Employment and pensions

New health and social care levy announced | Rise in national insurance from April 2022

New health and social care levy to be introduced in the UK, to pay for reforms to the care sector

Tax

Challenges of the new German wage tax deferral for German start-ups in an international setting

The new German wage tax deferral (of up to 12 years) applicable to start-up equity awards simplifies - in many

The Built Environment

Osborne Clarke responds to call for evidence on Simplifying the VAT Land Exemption

We welcome the government's proposals to simplify the complex VAT rules for land and property but we urge caution that