All Insights
Showing 1 - 12 of 563
Financial Services
International Funds Focus Quarterly | October 2025
Carried interest tax reforms, Companies House identity checks, VC and future foods, and the FCA 'regulating growth'
The UK Budget
UK Autumn Budget 2025: what tax measures can the UK expect?
Tax rises seem increasingly likely in the Budget, to be held on 26 November
Tax
The curious case of uncertain tax treatments in the UK
An article first published in Tax Journal considers how taxpayers are engaging with the uncertain tax treatment regime in practice
Workforce Solutions
How tech advances and new legislation are shaping UK staffing and recruitment valuations and deals
A nexus of tech, legal and tax factors will influence dealmaking for workforce solutions companies into 2027 and beyond
Incentives, remuneration and benefits
UK Employee Incentives Update: September 2025
In this edition we look at the increasing popularity of employee ownership trusts, the latest on the new PISCES platform
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
