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Tax

Tax rules are becoming more and more complex both internationally and nationally with an increased focus on businesses paying the "right" amount of tax and the introduction of detailed anti-avoidance rules intended to counter aggressive practices.

Our experts can help businesses understand the specific tax landscape in which they operate so that they are compliant with the tax rules that affect their business and sector, minimise tax exposure and, importantly, achieve commercial objectives.

Tax at Osborne Clarke >

Article list

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...

02/07/2025

Read time 3m

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...

30/06/2025

Read time 6m

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

17/06/2025

Read time 5m

Tax

UK government makes concessions regarding new carried interest tax regime

The government has dropped two key proposals of its new tax regime for carried interest, effective from April 2026, following...

12/06/2025

Read time 4m

Tax

Time is money: how to mitigate late payment interest in UK tax disputes

In an article first published in Tax Journal (Issue 1708 on 16 May 2025), Jack Prytherch sets out various practical...

28/05/2025

Read time 1m

Tax

HMRC employment-related securities 6 July UK filing deadline nears for carried interest and co-investment

Registration can take up to 10 days, so employers will want to allow time to meet the annual returns deadline

27/05/2025

Read time 2m

Tax

Court of Justice of the EU clarifies limits to the Parent-Subsidiary Directive's anti-abuse clause

Ruling may be relevant for interpreting other anti-abuse clauses in national courts and legislation that relate to tax

27/05/2025

Read time 3m

Employment and pensions

UK Employee Incentives Update | May 2025

Employment-related securities reporting obligations and recent employee tax developments

02/05/2025

Read time 2m

Tax

HMRC proceeds with its plans to modernise UK stamp duty on shares

A new single tax on securities is planned from 2027, replacing the current stamp duty and SDRT regimes

02/05/2025

Read time 3m

Tax

Catalonia tightens real estate taxation: new tax rates and restrictions for large holders

The Generalitat has approved significant tax changes that mainly affect real estate purchase and sale transactions

24/04/2025

Read time 4m

Workforce Solutions

UK Spring Statement 2025: tax anti-avoidance rules with criminal sanction target staffing supply chain

Users and suppliers of contingent workers can expect a more hostile HMRC in addition to proposed 'umbrella' legislation

22/04/2025

Read time 8m

Tax

Pillar 2 and M&A transactions: navigating the new Global Minimum Tax regime

This article, by Osborne Clarke partner Esther Villa, was adapted from an article first published in the International Tax Review...

16/04/2025

Read time 6m

Tax

HMRC's whistleblower reward scheme: what we know so far

In an article first published in Tax Journal (Issue 1703 on 4 April 2025), Jack Prytherch explains how the new...

15/04/2025

Read time 4m

Tax

Tax Liability Insurance opportunities: A Comprehensive Guide for businesses

Tax Liability insurance (TLI) is an increasingly popular tool for businesses seeking to mitigate uncertainties and potential liabilities associated with...

10/04/2025

Read time 5m

Real estate tax

CJEU rules that the sale of land can lead to 'VAT entrepreneurship' even if development outsourced

The decision has tax implications for individuals, developers and investors and underlines the need for clear agreements

08/04/2025

Read time 3m

View all insights

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...

02/07/2025

Read time 3m

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...

30/06/2025

Read time 6m

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

17/06/2025

Read time 5m

Tax

UK government makes concessions regarding new carried interest tax regime

The government has dropped two key proposals of its new tax regime for carried interest, effective from April 2026, following...

12/06/2025

Read time 4m

Tax

Time is money: how to mitigate late payment interest in UK tax disputes

In an article first published in Tax Journal (Issue 1708 on 16 May 2025), Jack Prytherch sets out various practical...

28/05/2025

Read time 1m

Tax

HMRC employment-related securities 6 July UK filing deadline nears for carried interest and co-investment

Registration can take up to 10 days, so employers will want to allow time to meet the annual returns deadline

27/05/2025

Read time 2m

Tax

Court of Justice of the EU clarifies limits to the Parent-Subsidiary Directive's anti-abuse clause

Ruling may be relevant for interpreting other anti-abuse clauses in national courts and legislation that relate to tax

27/05/2025

Read time 3m

Employment and pensions

UK Employee Incentives Update | May 2025

Employment-related securities reporting obligations and recent employee tax developments

02/05/2025

Read time 2m

Tax

HMRC proceeds with its plans to modernise UK stamp duty on shares

A new single tax on securities is planned from 2027, replacing the current stamp duty and SDRT regimes

02/05/2025

Read time 3m

Tax

Catalonia tightens real estate taxation: new tax rates and restrictions for large holders

The Generalitat has approved significant tax changes that mainly affect real estate purchase and sale transactions

24/04/2025

Read time 4m

Workforce Solutions

UK Spring Statement 2025: tax anti-avoidance rules with criminal sanction target staffing supply chain

Users and suppliers of contingent workers can expect a more hostile HMRC in addition to proposed 'umbrella' legislation

22/04/2025

Read time 8m

Tax

Pillar 2 and M&A transactions: navigating the new Global Minimum Tax regime

This article, by Osborne Clarke partner Esther Villa, was adapted from an article first published in the International Tax Review...

16/04/2025

Read time 6m

Tax

HMRC's whistleblower reward scheme: what we know so far

In an article first published in Tax Journal (Issue 1703 on 4 April 2025), Jack Prytherch explains how the new...

15/04/2025

Read time 4m

Tax

Tax Liability Insurance opportunities: A Comprehensive Guide for businesses

Tax Liability insurance (TLI) is an increasingly popular tool for businesses seeking to mitigate uncertainties and potential liabilities associated with...

10/04/2025

Read time 5m

Real estate tax

CJEU rules that the sale of land can lead to 'VAT entrepreneurship' even if development outsourced

The decision has tax implications for individuals, developers and investors and underlines the need for clear agreements

08/04/2025

Read time 3m

View all insights

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