All Insights
Ruling num. 608/2021 dated 17 February 2021 from the Superior Court of Catalonia – Principles of "uniqueness" and "compartmentalisation" for Spanish tax purposes
The Superior Court of Catalonia has issued a ruling, stating that, in a gift of shares, Regional Tax Authorities should
Weekly Knowledge Collection | Spring Budget special
Welcome to this week's Knowledge Collection.
Stamp Duty Land Tax surcharge rise for non-UK resident buyers is almost here
Increased costs due to the new 2% surcharge could affect some UK resident buyers
Employee options for fast-growth life sciences and healthcare companies
Attracting, and retaining, talent in today's competitive job market is a key contributor to the success of many businesses. This
Osborne Clarke responds to consultation on taxation of asset holding companies in alternative funds structures
New regime would be a positive step but wider questions need to be addressed around VAT, withholding taxes and the
VAT reverse charge on building and construction services looms in March
Despite lobbying for a further delay in their introduction, construction businesses should prepare for the new rules
Criminal Finances Act (CFA) Risk Assessment Roadmap
VAT on early termination fees and compensation applied to real estate transactions, HMRC updates
Change regarding VAT will no longer be retrospective and will apply from a 'future' date, although uncertainty remains