All Insights
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Tax
The Constitutional Court endorses the Temporary Solidarity Tax on Major Fortunes
The ruling was supported by the dissenting vote of four of the twelve judges who make up the Constitutional Court
Tax
Autumn Statement 2023: what business tax measures can the UK expect?
Immediate tax cuts and giveaways are unlikely to feature in the chancellor's statement on 22 November
Tax
Employment-related securities options: UK Supreme Court clarifies deeming provisions
The Supreme Court has allowed HMRC's appeal in a long-running employee share options case
Tax
What tax measures could be expected under a Labour government?
The shadow chancellor set out her tax priorities at the annual Labour Party conference
Tax
Spain's tax authority allows tax exemption on renewable energy projects
General Directorate of Taxes confirms capital gains exemption on the sale of SPVs that have not started activity
Real estate
What the future holds for UK charity business rates relief
Property owners should expect further scrutiny from local authorities on available rates reliefs and mitigation schemes
Employment and pensions
Dutch government proposes bill to provide more clarity on workers' status
The bill is part of broad labour market reforms for greater security for workers and more agility for entrepreneurs
Tax
Dutch push ahead with legislative proposals to change investment and funds regime
New rules on investment institutions and entity classification could impact existing fund structures
Employment and pensions
UK Employee Incentives Update | September 2023
In this edition, we cover developments in UK tax-advantaged all-employee share plans, the government's consultation on targeted reform of the
Tax
Osborne Clarke responds to consultation to reform the UK Construction Industry Scheme
Excluding landlord contributions from the UK Construction Industry Scheme would be welcome, Osborne Clarke tells consultation
Employment and pensions
Will UK pension changes just abolish the lifetime allowance or make wider reforms?
Draft legislation released by HMRC packs some unexpected consequences
Tax
Spain's tax authority introduces new self-settlement amendment
Previous rectification system replaced with a single self-settlement process for taxes
