All Insights
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Employment and pensions
UK Employee Incentives Update | September 2024
A look ahead to the Autumn Budget, consultations on employee incentives and new HMRC guidance
Tax
Call for evidence on UK tax treatment of carried interest draws Osborne Clarke response
UK funds regime needs to remain internationally competitive and 'grandfathering' should be considered for existing funds
Business crime
UK tax disputes set for further 'failure to prevent' corporate criminal offences
Corporates face increasing risk of criminal prosecution for tax evasion under a new fraud offence and Labour government
Corporate
Unlocking global potential: Why German start-ups should consider a US holding company
The benefits of a US/German structure for companies and how to set it up.
Financial Services
International Funds Legal Update | 7 August 2024
Helpful research reforms have arrived in addition to clarity on key EU concepts
Corporate
The effective date for accounting purposes in corporate restructuring operations in Spain
It is essential to establish first if participating companies are under a control relationship and of the same corporate group
Employment and pensions
Corporate transparency reforms spell major change for UK pension trustee companies
New rules have already started to apply with ID verification and other changes on the way
Knowledge Notes
What did the UK King's Speech contain for business?
As anticipated, the new government has announced a broad range of legislative priorities
Competition, antitrust and trade
New independent regulator for English football announced in the King's Speech
Football and its fans will be hoping that a governance bill paves the way for a more equitable field for
Financial Services
International Funds Legal Update | 15 July 2024
UK financial regulator issues more sustainability information and European authorities recommend SFDR adjustments
Corporate
Financial Conduct Authority confirms overhaul of UK Listing Rules
The final reforms to the UK Listing Rules will be the biggest change to the regime in over three decades
ESG – Environmental, social and governance
ESG Knowledge Update | July 2024
Welcome to our Osborne Clarke ESG Knowledge Update, which offers a round-up of legal, regulatory and market news
