All Insights https://www.osborneclarke.com/ en Tue, 23 Apr 2024 23:56:46 +0100 Tue, 23 Apr 2024 11:51:08 +0100 Spain's Council of Ministers approves draft bill transposing directive on a 15% global minimum tax https://www.osborneclarke.com/insights/spains-council-ministers-approves-draft-bill-transposing-directive-15-global-minimum-tax &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/01/04/GEN_global_map_market_trends.jpg?VersionId=3lmCxTCHaA40Lr34km7zE3Jvl5mMeZgj' /><br /><p><strong>Spain is taking its first step towards implementing global minimum taxation, which involves adapting its domestic legislation to comply with EU and OECD regulations</strong></p>]]&gt; Tue, 23 Apr 2024 11:51:08 +0100 All Insights UK government makes announcement on tackling non-compliance in the 'umbrella' companies market https://www.osborneclarke.com/insights/uk-government-makes-announcement-tackling-non-compliance-umbrella-companies-market &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_014.jpg?VersionId=1Tib4fKv.Nqk2w1K5VvdlIwCYl9oKOlf' /><br /><p><strong>Guidance due later this year will support workers and businesses using umbrellas, including an online pay-checking tool</strong></p>]]&gt; Thu, 18 Apr 2024 16:13:46 +0100 All Insights UK Employee Incentives Update | April 2024 https://www.osborneclarke.com/insights/uk-employee-incentives-update-april-2024 &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/wp/18/08/03/GEN_people_team_meeting-1980x990.jpg?VersionId=jImduUEvnhlTcJ4ByrlRnkLR1w3XKflq' /><br /><p><strong>Developments in share plans including EMI notifications and employment-related securities annual returns</strong></p>]]&gt; Wed, 17 Apr 2024 15:32:25 +0100 All Insights Tax domicile is not tax residence | Withholding tax on French-source wages, salaries and pension: what are the practical implications? https://www.osborneclarke.com/insights/tax-domicile-not-tax-residence-withholding-tax-french-source-wages-salaries-and-pension <p>In a decision handed down on 5 February this year, <a href="https://www.legifrance.gouv.fr/ceta/id/CETATEXT000049097078"><u>CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations</u> </a>the French Administrative Supreme Court strictly applied the provisions of Article 182 A of the French Tax Code (FTC), thereby overturning the French tax doctrine in force.</p> Fri, 05 Apr 2024 15:39:24 +0100 All Insights The Spanish Socialist Workers' Party proposes reform of Spanish corporate tax https://www.osborneclarke.com/insights/spanish-socialist-workers-party-proposes-reform-spanish-corporate-tax &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/01/04/FS_euro_banknote_detail.jpg?VersionId=1LvTdv7DfJQcccGdrCaDztNgek..HmNi' /><br /><p><strong>The amendment follows a ruling that declared the Royal Decree-Law 3/2016 as unconstitutional</strong></p>]]&gt; Fri, 22 Mar 2024 11:18:11 +0000 All Insights What would Labour do? Which tax proposals remain 'on the table' after the UK Spring Budget? https://www.osborneclarke.com/insights/what-would-labour-do-which-tax-proposals-remain-table-after-uk-spring-budget &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_022.jpg?VersionId=txqsSQcC_sRPe3rt52na9FkaLtw2_mvy' /><br /><p><strong>Labour, following the chancellor's adoption of two of its proposed tax policies, may now look to introduce other reforms</strong></p>]]&gt; Wed, 20 Mar 2024 14:11:41 +0000 All Insights UK HMRC changes its view on VAT recovery of cladding remediation works https://www.osborneclarke.com/insights/uk-hmrc-changes-its-view-vat-recovery-cladding-remediation-works &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_011.jpg?VersionId=mhoWYT2ZHXok_oF8cotLBK6wgPS63dhN' /><br /><p><strong>Housebuilders that have voluntarily carried out cladding remediation work welcome HMRC's change of stance</strong></p>]]&gt; Thu, 14 Mar 2024 15:28:53 +0000 All Insights Spring Budget 2024: UK government confirms introduction of the Reserved Investor Fund – albeit in restricted form https://www.osborneclarke.com/insights/spring-budget-2024-uk-government-confirms-introduction-reserved-investor-fund-albeit &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_011.jpg?VersionId=mhoWYT2ZHXok_oF8cotLBK6wgPS63dhN' /><br /><p><strong>The new investment fund vehicle&nbsp;could increase the attractiveness of the UK for real estate funds</strong></p>]]&gt; Mon, 11 Mar 2024 16:04:14 +0000 All Insights Spring Budget 2024: Chancellor ends multiple dwellings relief for stamp duty land tax https://www.osborneclarke.com/insights/spring-budget-2024-chancellor-ends-multiple-dwellings-relief-stamp-duty-land-tax &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_013.jpg?VersionId=oAr3HIQzGvmSRl9F._5I9SEv6anOPNqq' /><br /><p><strong>Following HMRC's evaluation that it no longer meets its original objectives and is open to abuse, the relief will be abolished from 1 June 2024</strong></p>]]&gt; Mon, 11 Mar 2024 15:59:10 +0000 All Insights Spring Budget 2024: The end of the remittance basis for UK non-domiciliaries https://www.osborneclarke.com/insights/spring-budget-2024-end-remittance-basis-uk-non-domiciliaries &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_002.jpg?VersionId=42wkNNReMeiIbHBA_5aYKbUpr4tKXZSU' /><br /><p><strong>UK non-domiciliaries will need to start planning for the changes being made to the taxation of their income and capital gains</strong></p>]]&gt; Mon, 11 Mar 2024 08:55:06 +0000 All Insights All change for staffing and platform worker arrangements in the UK – new consultations, announcements and likely manifesto commitments https://www.osborneclarke.com/insights/all-change-staffing-and-platform-worker-arrangements-uk-new-consultations-announcements &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/01/04/GEN_orange_bike.jpg?VersionId=KWZ2dm2OtTtaLxCFyXxsjZ_jwXNeUMlh' /><br /><p><strong>Budget announcements of 6 March and forthcoming general election point to big changes for sector</strong></p>]]&gt; Fri, 08 Mar 2024 14:26:58 +0000 All Insights UK financial institution notices: HMRC doubles down on customer location and employee data https://www.osborneclarke.com/insights/uk-financial-institution-notices-hmrc-doubles-down-customer-location-and-employee-data &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_002.jpg?VersionId=42wkNNReMeiIbHBA_5aYKbUpr4tKXZSU' /><br /><p><strong>HMRC's report provides several important updates for financial institutions on its use of information notices</strong></p>]]&gt; Fri, 08 Mar 2024 11:25:09 +0000 All Insights Spring Budget 2024: UK inheritance tax changes for non-domiciliaries https://www.osborneclarke.com/insights/spring-budget-2024-uk-inheritance-tax-changes-non-domiciliaries &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_007.jpg?VersionId=JitxlEuEDLOx1dIqtPae9pi.IKQ5vsuk' /><br /><p><strong>The Budget shatters the long-established principle that non-UK domiciliaries are exempt from inheritance tax on foreign assets</strong></p>]]&gt; Thu, 07 Mar 2024 16:51:43 +0000 All Insights Spring Budget 2024: what UK business tax measures were announced? https://www.osborneclarke.com/insights/spring-budget-2024-what-uk-business-tax-measures-were-announced &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_022.jpg?VersionId=txqsSQcC_sRPe3rt52na9FkaLtw2_mvy' /><br /><p><strong>National Insurance cut paves the way for longer-term planned tax cuts</strong></p>]]&gt; Thu, 07 Mar 2024 13:44:24 +0000 All Insights Spanish Constitutional Court declares several corporate income tax measures unconstitutional https://www.osborneclarke.com/insights/spanish-constitutional-court-declares-several-corporate-income-tax-measures &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_010.jpg?VersionId=X6cyEJ1XgnOPivlTQEB4JYyRFzSCaGaU' /><br /><p><strong>Effects of the nullity are limited as court restricts situations affected by the declaration&nbsp;</strong></p>]]&gt; Thu, 22 Feb 2024 17:38:04 +0000 All Insights The UK lifetime allowance is going on 6 April: are you ready?     https://www.osborneclarke.com/insights/uk-lifetime-allowance-going-6-april-are-you-ready &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_014.jpg?VersionId=1Tib4fKv.Nqk2w1K5VvdlIwCYl9oKOlf' /><br /><p><strong>What is changing and what do pension scheme trustees and employers need to do to prepare?</strong></p>]]&gt; Thu, 22 Feb 2024 10:30:12 +0000 All Insights Spring Budget 2024: what business tax measures can the UK expect? https://www.osborneclarke.com/insights/spring-budget-2024-what-business-tax-measures-can-uk-expect &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/21/12/30/GEN_press_interview.jpg?VersionId=uVzPPx7bLPqgF7UJVdvNRYOiiuiYfld1' /><br /><p><strong>Tax cuts are expected in the chancellor's statement on 6 March – but they may be limited</strong></p>]]&gt; Wed, 21 Feb 2024 12:07:08 +0000 All Insights Limitation of the family business exemption in the Spanish Wealth Tax https://www.osborneclarke.com/insights/limitation-family-business-exemption-spanish-wealth-tax &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_022.jpg?VersionId=txqsSQcC_sRPe3rt52na9FkaLtw2_mvy' /><br /><p><strong>Taxpayers will not be exempt when their shareholding in a family business is computed individually and the management functions are performed by a third party</strong></p>]]&gt; Wed, 24 Jan 2024 11:36:46 +0000 All Insights International Funds Legal Update | 19 January 2024 https://www.osborneclarke.com/insights/international-funds-legal-update-19-january-2024 &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_007.jpg?VersionId=JitxlEuEDLOx1dIqtPae9pi.IKQ5vsuk' /><br /><p><strong>Economic crime and transparency action, short-selling thresholds, prudential rules implementation, SDRs, and more</strong></p>]]&gt; Fri, 19 Jan 2024 12:08:56 +0000 All Insights What legal developments can businesses in the UK expect in 2024? https://www.osborneclarke.com/insights/what-legal-developments-can-businesses-uk-expect-2024 &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_012.jpg?VersionId=DOPO7JT0G9CbAApZAM_JwAFZt.YjKolj' /><br /><p><strong>Our Knowledge Team looks at what lies ahead for business law&nbsp;</strong></p>]]&gt; Fri, 12 Jan 2024 10:53:50 +0000 All Insights What's on the horizon for English real estate in 2024? https://www.osborneclarke.com/insights/whats-horizon-english-real-estate-2024 &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/21/12/02/REI_apartment_construction.jpg?VersionId=CXts88_F.01faz87a31SuUvikgUroucq' /><br /><p><strong>Expect more focus on sustainability, transparency and building safety and significant reforms for residential property</strong></p>]]&gt; Fri, 12 Jan 2024 10:37:10 +0000 All Insights Spain's 'Beckham Law': recent changes and the current state of play https://www.osborneclarke.com/insights/spains-beckham-law-recent-changes-and-current-state-play &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/21/12/22/GEN_traveller_suitcase.jpg?VersionId=lCHF3EImbn1qfIEWed2yZwC9RoFpLVf.' /><br /><p><strong>The Personal Income Tax Regulations, Form 149 required for applying for the impatriate regime, and Form 151 for filing Income Tax Returns have changed in light of the new Startup Law</strong></p>]]&gt; Thu, 21 Dec 2023 14:52:31 +0000 All Insights Autumn Statement 2023 confirms UK's Construction Industry Scheme reforms https://www.osborneclarke.com/insights/autumn-statement-2023-confirms-uks-construction-industry-scheme-reforms &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/21/12/30/OC_KI_02_005.jpg?VersionId=GWFdm3LmRSvunCFA0F.blPKFCeGhsm9L' /><br /><p class="BodyText1"><span><strong>The government is to implement changes to the deduction scheme from April 2024</strong></span></p><p class="BodyText1">&nbsp;</p>]]&gt; Wed, 06 Dec 2023 11:42:02 +0000 All Insights Spanish Supreme Court upholds the validity of tax residence certificates issued by other tax administrations https://www.osborneclarke.com/insights/spanish-supreme-court-upholds-validity-tax-residence-certificates-issued-other-tax &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/21/12/30/OC_KI_02_003.jpg?VersionId=yt4uwi0Nyj6tOoV6EHvGcA3Kb.v2ThM2' /><br /><p><strong>Decision has significant implications for the tax industry</strong></p>]]&gt; Fri, 24 Nov 2023 10:21:56 +0000 All Insights Autumn Statement 2023: what UK business tax measures were announced? https://www.osborneclarke.com/insights/autumn-statement-2023-what-uk-business-tax-measures-were-announced &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_022.jpg?VersionId=txqsSQcC_sRPe3rt52na9FkaLtw2_mvy' /><br /><p><strong>More fiscal headroom enabled tax cuts and business incentives to be announced in the chancellor's statement</strong></p>]]&gt; Thu, 23 Nov 2023 12:32:49 +0000 All Insights