All Insights
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Incentives, remuneration and benefits
PISCES | Updated HMRC guidance and draft legislation
Companies exploring PISCES that have granted EMI and CSOP options may wish to review their option documentation
Incentives, remuneration and benefits
Why Employee Ownership Trusts are an increasingly popular choice for founder-led businesses
CGT rate increases are likely to make the sale of businesses to EOTs an even more attractive route for exit
Tax
The Spanish Supreme Court rules on various aspects of cash pooling
Symmetric interest rates on subsidiary’s creditor and debtor positions; credit risk assessed at group not borrower level
Tax
Draft legislation on UK carried interest tax reform gets expert comment from Osborne Clarke
Welcoming the government's continued engagement on the drafting of the new carried interest rules, though areas of uncertainty remain and
Employment and pensions
Inheritance tax and UK pensions: the position is clearer but questions remain
Documents released by HMRC say more about the rules to apply from April 2027
Tax
Mining for information: Preparing for CARF
In an article first published in Tax Journal (Issue 1720 on 29 August 2025), Jack Prytherch and Yousuf Chughtai discuss
Tax
Tax Tribunal finds SIPP withdrawals by expatriate not taxable by the UK
FTT determines that article 17 of the UK-Portugal DTC applied to withdrawals made by non-resident taxpayer from SIPP
Tax
UK tax tribunal dismisses appeal against goodwill degrouping charge
The Currys Retail case shows that the tax treatment of intangible assets continues to be an area of HMRC scrutiny
Tax
What fund managers need to know about the UK's new carried interest tax regime
A revised regime for carried interest comes into effect from 6 April 2026 bringing it into the UK income tax
Tax
What impact could Belgium's new capital gains tax have on stock option plans?
Companies will need to anticipate the implications of the new tax in the draft bill to be submitted to Parliament
Tax
UK draft legislation sets out new powers to tackle promoters of tax avoidance
Concerns raised in the initial consultation have led to a scale back of original proposals but practical issues remain
Tax
First business charged under UK corporate criminal offences for failure to prevent tax evasion
In light of a landmark development relating to the Criminal Finances Act 2017, what steps should businesses take now?
