All Insights
Showing 1 - 12 of 552
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
Tax
UK tax tribunal dismisses appeal against goodwill degrouping charge
The Currys Retail case shows that the tax treatment of intangible assets continues to be an area of HMRC scrutiny
Tax
What fund managers need to know about the UK's new carried interest tax regime
A revised regime for carried interest comes into effect from 6 April 2026 bringing it into the UK income tax
Tax
What impact could Belgium's new capital gains tax have on stock option plans?
Companies will need to anticipate the implications of the new tax in the draft bill to be submitted to Parliament
Tax
UK draft legislation sets out new powers to tackle promoters of tax avoidance
Concerns raised in the initial consultation have led to a scale back of original proposals but practical issues remain
Tax
First business charged under UK corporate criminal offences for failure to prevent tax evasion
In light of a landmark development relating to the Criminal Finances Act 2017, what steps should businesses take now?
Workforce Solutions
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
Workforce Solutions
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
Workforce Solutions
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
