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

Life Sciences and Healthcare

Autumn Budget 2025: what does recent government policy mean for UK life sciences and healthcare?

Targeted R&D support and faster regulatory pathways will be boosted by landmark UK-US pharmaceuticals deal

02/12/2025

Read time 7m

The UK Budget

UK Autumn Budget 2025: what tax measures were announced?

Chancellor announces a patchwork of tax measures without raising income tax rates

27/11/2025

Read time 9m

Tax

Certificates of tax residence and double taxation agreements

The Supreme Court consolidates doctrine and sets limits on Spanish tax authorities

21/11/2025

Read time 2m

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'

16/10/2025

Read time 3m

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

09/10/2025

Read time 8m

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

02/10/2025

Read time 1m

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

26/09/2025

Read time 13m

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...

26/09/2025

Read time 2m

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

26/09/2025

Read time 2m

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...

25/09/2025

Read time 3m

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

25/09/2025

Read time 3m

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...

18/09/2025

Read time 2m

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

11/09/2025

Read time 11m

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...

10/09/2025

Read time 1m

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

04/09/2025

Read time 4m

View all insights

Life Sciences and Healthcare

Autumn Budget 2025: what does recent government policy mean for UK life sciences and healthcare?

Targeted R&D support and faster regulatory pathways will be boosted by landmark UK-US pharmaceuticals deal

02/12/2025

Read time 7m

The UK Budget

UK Autumn Budget 2025: what tax measures were announced?

Chancellor announces a patchwork of tax measures without raising income tax rates

27/11/2025

Read time 9m

Tax

Certificates of tax residence and double taxation agreements

The Supreme Court consolidates doctrine and sets limits on Spanish tax authorities

21/11/2025

Read time 2m

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'

16/10/2025

Read time 3m

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

09/10/2025

Read time 8m

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

02/10/2025

Read time 1m

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

26/09/2025

Read time 13m

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...

26/09/2025

Read time 2m

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

26/09/2025

Read time 2m

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...

25/09/2025

Read time 3m

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

25/09/2025

Read time 3m

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...

18/09/2025

Read time 2m

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

11/09/2025

Read time 11m

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...

10/09/2025

Read time 1m

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

04/09/2025

Read time 4m

View all insights

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