Insights : service - Osborne Clarke

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.

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Article list

Employment and pensions

UK pension reforms ease surplus release for defined benefit schemes

Should trustees aim to run on rather than buy out, what will their reformed powers allow and how will they...

17/07/2026

Read time 4m

Tax

UK Supreme Court upholds narrow interpretation of 'significant influence' in the LLP salaried members rules

15/07/2026

Read time 5m

Tax

UK government consults on extending VAT liability rules on online marketplaces

The government is seeking views on proposals that would make online marketplaces responsible for accounting for VAT on sales by...

14/07/2026

Read time 5m

Tax

CJEU rules that transfer pricing adjustments do not automatically attract VAT

A CJEU ruling in Stellantis Portugal clarifies when transfer pricing adjustments give rise to VAT and when they do not

26/06/2026

Read time 5m

Tax

Government considers tax reforms to secure stablecoin's place in UK mainstream finance

Current rules are triggering tax obligations that are increasingly hard to sustain for crypto users and businesses

15/06/2026

Read time 4m

Tax

The new UK carried interest regime takes effect: what should fund managers be considering?

The regime is now in force bringing carried interest within the scope of income tax

26/05/2026

Read time 3m

Tax

Spain's Supreme Court establishes rules on the VAT deductions by mixed holding companies

Share disposals by mixed holding companies form a separate VAT sector

21/05/2026

Read time 4m

Knowledge Notes

The UK King's Speech – what can business expect this year?

The government has set out its agenda for the new Parliamentary session, with continued emphasis on economic growth

15/05/2026

Read time 19m

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

13/05/2026

Read time 4m

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...

13/05/2026

Read time 1m

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

23/04/2026

Read time 4m

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

22/04/2026

Read time 5m

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

09/04/2026

Read time 1m

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

31/03/2026

Read time 1m

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...

23/03/2026

Read time 1m

View all insights

Employment and pensions

UK pension reforms ease surplus release for defined benefit schemes

Should trustees aim to run on rather than buy out, what will their reformed powers allow and how will they...

17/07/2026

Read time 4m

Tax

UK Supreme Court upholds narrow interpretation of 'significant influence' in the LLP salaried members rules

15/07/2026

Read time 5m

Tax

UK government consults on extending VAT liability rules on online marketplaces

The government is seeking views on proposals that would make online marketplaces responsible for accounting for VAT on sales by...

14/07/2026

Read time 5m

Tax

CJEU rules that transfer pricing adjustments do not automatically attract VAT

A CJEU ruling in Stellantis Portugal clarifies when transfer pricing adjustments give rise to VAT and when they do not

26/06/2026

Read time 5m

Tax

Government considers tax reforms to secure stablecoin's place in UK mainstream finance

Current rules are triggering tax obligations that are increasingly hard to sustain for crypto users and businesses

15/06/2026

Read time 4m

Tax

The new UK carried interest regime takes effect: what should fund managers be considering?

The regime is now in force bringing carried interest within the scope of income tax

26/05/2026

Read time 3m

Tax

Spain's Supreme Court establishes rules on the VAT deductions by mixed holding companies

Share disposals by mixed holding companies form a separate VAT sector

21/05/2026

Read time 4m

Knowledge Notes

The UK King's Speech – what can business expect this year?

The government has set out its agenda for the new Parliamentary session, with continued emphasis on economic growth

15/05/2026

Read time 19m

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

13/05/2026

Read time 4m

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...

13/05/2026

Read time 1m

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

23/04/2026

Read time 4m

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

22/04/2026

Read time 5m

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

09/04/2026

Read time 1m

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

31/03/2026

Read time 1m

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...

23/03/2026

Read time 1m

View all insights

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