All Insights

Commercial

Amendments to the Spanish Consumer Law

On 1 January 2022 the amendments to the Spanish Consumer Law will enter into force. Such amendments are introduced by

Regulatory and compliance

Approval of Law 7/2021, of 20 May, on Climate Change and Energy Transition

Last May, the Climate Change and Energy Transition Law was passed, which represents the starting point for meeting the objective

Tax

On tax liability attribution, the law of second opportunity and company documentation and records

In recent years, Spanish tax authorities have exponentially increased their use of the legal mechanisms to attribute the tax liability

Competition, antitrust and trade

European Super League – competition for top-tier football continues

European Court of Justice asked to rule on antitrust question as three football clubs press on with plans for Super

Tax

G7 'historic agreement' ups momentum of global tax reform for large multinationals

Full agreement and specifics are a long way off but the deal marks the way for G20 talks to address

Employment and pensions

Employment Law Coffee Break: The EAT rules on philosophical belief; Covid-19 update and a new right to 'stay away from the office'

Welcome to our latest Employment Law Coffee Break in which we look at the latest developments impacting UK employers.

Employment and pensions

High Court confirms how limitation and forfeiture apply to underpayments of pension

Judgment in Axminster Carpets offers welcome clarity for any trustee addressing underpayments, including as part of a GMP equalisation project.

Online Safety

OSB in focus: is the Online Safety Bill a skeleton or a springboard for dynamic regulation?

The UK's draft online safety legislation contains a range of powers for ministers to be able to change aspects of

Real estate

Commercial landlords' enforcement restrictions extended yet again

The government is to extend the restrictions on landlords' ability to take enforcement action against commercial tenants who are in

Tax

HMRC publishes call for evidence on simplifying the VAT land exemption

Proposals for simplification could mean a radical overhaul of the VAT exemption for land and property and those impacted by