All Insights
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Knowledge Notes
The UK government's first 100 days – what measures affecting business have been progressed as anticipated?
We look at some of the significant first legislative steps the new government has taken, while business awaits its first
Tax
UK Autumn Budget 2024: what tax measures can the UK expect?
Tax rises on 'working people' have been ruled out, but increases and changes can be expected in other areas
Tax
How to approach a 551 general ledger account tax problem with partners and administrators in Spain
In family businesses, partners and the company often provide informal loans to each other to meet specific obligations
Workforce Solutions
UK Supreme Court says gig-working football refs likely to be employees for PAYE and NICs purposes
Decision has major implications for users of contract workers and other gig workers and for platforms and intermediaries
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
Italian transfer pricing rules: Italian Revenue Agency clarifies the Country File formal requirements
While transfer pricing documentation is not mandatory, requirements need to be followed if taxpayer opts for it
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.
Tax
UK chancellor's statement on public spending inheritance hints at tax rises in Autumn Budget on 30 October
The chancellor has announced the date of the next Budget and released further detail of the government's priority tax commitments
Tax
Supreme Court rules on deductibility of expenses from statute-barred tax years in Spain
Companies can now review and detect expenses not recorded at the time and charge these as a tax-deductible expense