All Insights
Showing 1 - 12 of 532
Construction
HMRC steps up enforcement of VAT domestic reverse charge for UK construction
Construction businesses and supply chains face severe consequences for non-compliance as HMRC activity intensifies
Incentives, remuneration and benefits
UK Employee Incentives Update | May 2026
In this edition, we focus on the upcoming 6 July employment-related securities returns deadline and some employee tax developments in
Tax
How speed of response and transparency can limit the impact of a UK tax error
Voluntary disclosure to HMRC can sharply reduce penalties and the risk of wider investigation
Tax
Spain requires multinationals to publish first public country-by-country tax report
Large multinationals with Spanish presence face a June deadline for new corporate tax transparency report
Tax
From green light to red light: no more combination of “new impatriate regime” and “neo resident regime” from 2027
Important change to Italy’s inbound tax incentives for individuals
Incentives, remuneration and benefits
UK employee incentives: EMI regime to expand for growing companies from 6 April
Increases in company eligibility limits open the valuable tax-advantaged share option scheme to a wider pool
Tax
Headless chickens: Morrisons and the FTT’s supervisory jurisdiction
In an article first published in Tax Journal, Jack Prytherch and Yousuf Chughtai consider the nature and scope of the
Tax
Spain's Supreme Court rules employee test for property-letting companies can be met at group level for family business tax reliefs
Two decisions back group-level staffing rule for property-letting companies in family business tax relief cases
Tax
How are new Belgian tax measures in force since the start of 2026 affecting companies?
A range of measures are already applicable in the financial year 2026 for tax on corporate income and employees.
Tax
Spain's Supreme Court applies beneficial-owner requirement to deny reduced rate under double taxation agreements
Ruling may represent a major change in how the relationship between European law and bilateral agreements is interpreted
New regime for 'umbrellas', agencies and intermediaries could pose problems for the UK staffing industry
A consultation open until 1 May is a chance to offer policymakers a full and fair picture on labour supply
Staffing agencies, MSPs and end users look for answers as UK 'umbrella' reforms approach in April
Questions linger over liability, compliance, historic risk and market alternatives as HMRC action and consolidation loom
