All Insights
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UK draft 'umbrella' company tax legislation gives staffing supply chains 8 months to prepare for change
End clients, MSPs, agencies and umbrellas face big decisions on how they will operate from April next year
Tax
How Spanish law provides tax deductions for investment in new companies and start-ups
What is required of the investee and investment under the Personal Income Tax Law to benefit from the incentive?
Tax
Navigating recovery of VAT on deal fees
Maximising recovery of VAT on deal fees requires careful practical structuring around the specific facts and real substance behind the
Guaranteed hours and 'day one' employment rights for UK agency workers deferred to 2027
A new timetable for the Employment Rights Bill pushes back implementation of both rights by six to 12 months into
Tax
Procurement Act 2023 introduces new mandatory exclusion grounds from UK public bids for tax penalties
Suppliers are at increased risk of being excluded from bidding for public contracts in relation to tax non-compliance in their
Concerns continue as to how UK umbrella tax legislation will work
Reports suggest a 'joint and several liability' approach will be adopted but other issues are yet to be resolved
Tax
UK government makes concessions regarding new carried interest tax regime
The government has dropped two key proposals of its new tax regime for carried interest, effective from April 2026, following
Tax
Time is money: how to mitigate late payment interest in UK tax disputes
In an article first published in Tax Journal (Issue 1708 on 16 May 2025), Jack Prytherch sets out various practical
Tax
HMRC employment-related securities 6 July UK filing deadline nears for carried interest and co-investment
Registration can take up to 10 days, so employers will want to allow time to meet the annual returns deadline
Tax
Court of Justice of the EU clarifies limits to the Parent-Subsidiary Directive's anti-abuse clause
Ruling may be relevant for interpreting other anti-abuse clauses in national courts and legislation that relate to tax
Employment and pensions
UK Employee Incentives Update | May 2025
Employment-related securities reporting obligations and recent employee tax developments
Tax
HMRC proceeds with its plans to modernise UK stamp duty on shares
A new single tax on securities is planned from 2027, replacing the current stamp duty and SDRT regimes
