All Insights
Supreme Court ruling of 23 September 2020 on the application of the beneficial owner clause not provided for in the Spanish-Swiss Convention and the limits of "soft law"
The High Court ruled on the appeal (Colgate Palmolive case) and analysed the objective and temporal limits of the so-called
The changed workplace: agile working and tax
With working from home the 'new normal' for many, employers need to be clear about the tax implications and consider
UK Digital Services Tax: what are the real issues?
As unilateral measures are taken globally to tackle taxation of the digital economy, what are the issues for the UK's
OECD and G20 confirm commitment to long-term solutions to digital economy tax challenges
International tax community seeks to keep up the pace of reform for taxing highly digitalised multinational enterprises with detailed blueprints
Final approval by the Spanish Parliament of the Draft Law on the Tax on Certain Digital Services
On 7 October 2020, the Senate plenary session definitively approved the Bill on the Tax on Certain Digital Services. The
IR35: does recent news mean that umbrella companies should not be used?
This week there have been reports that a final amendment to the IR35 legislation means that staffing companies or end
Time for a new onshore professional fund?
Tracey Wright and Alison Riddle explore this new proposal for Estates Gazette magazine
IR35 update: end user liability where its supply chain fails to pay
New HMRC guidance clarifies the supply chain compliance risks and obligations that end users need to take into account as
