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Energy and Energy Transition
The Energy Transition | UK government announces Growth Plan
Welcome to our top picks of the latest energy regulatory and market developments in the UK's transition to net zero
Tax
Employee Incentives Update | September 2022
This edition reports on the UK chancellor's improvements to the tax-advantaged company share option plan and other recent developments
Tax
Restricted securities | Updated guidance on section 431 elections
Under the restricted securities regime, an employee and employer can elect to accelerate the taxation of a restricted share (using
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
