All Insights
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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
Tax
Spring Budget 2021 | What tax measures were announced?
The extension of tax support measures for businesses featured prominently, paving the way for tax rises later
Employment and pensions
Spring Budget 2021 | Employee share schemes aspects and a call for evidence on EMI
The chancellor delivered his Spring Budget on 3 March 2021.
