All Insights

UK Employee Incentives Update | September 2024

Fri, 06 Sep 2024 12:29:36 +0100

<[CDATA[

A look ahead to the Autumn Budget, consultations on employee incentives and new HMRC guidance

]]>

Italian transfer pricing rules: Italian Revenue Agency clarifies the Country File formal requirements

Fri, 06 Sep 2024 10:30:48 +0100

<[CDATA[

While transfer pricing documentation is not mandatory, requirements need to be followed if taxpayer opts for it

]]>

Call for evidence on UK tax treatment of carried interest draws Osborne Clarke response

Wed, 04 Sep 2024 13:42:10 +0100

<[CDATA[

UK funds regime needs to remain internationally competitive and 'grandfathering' should be considered for existing funds

]]>

UK tax disputes set for further 'failure to prevent' corporate criminal offences

Tue, 27 Aug 2024 13:27:00 +0100

<[CDATA[

Corporates face increasing risk of criminal prosecution for tax evasion under a new fraud offence and Labour government

]]>

Unlocking global potential: Why German start-ups should consider a US holding company

Tue, 20 Aug 2024 07:11:20 +0100

<[CDATA[

The benefits of a US/German structure for companies and how to set it up.

]]>

UK chancellor's statement on public spending inheritance hints at tax rises in Autumn Budget on 30 October

Wed, 31 Jul 2024 11:18:31 +0100

<[CDATA[

The chancellor has announced the date of the next Budget and released further detail of the government's priority tax commitments

]]>

Production of photovoltaic energy: the Agriculture Decree

Tue, 23 Jul 2024 11:08:56 +0100

<[CDATA[

Tax news

]]>

Supreme Court rules on deductibility of expenses from statute-barred tax years in Spain

Tue, 23 Jul 2024 10:33:05 +0100

<[CDATA[

Companies can now review and detect expenses not recorded at the time and charge these as a tax-deductible expense

]]>

What did the UK King's Speech contain for business?

Fri, 19 Jul 2024 12:31:34 +0100

<[CDATA[

As anticipated, the new government has announced a broad range of legislative priorities

]]>

Dutch tax enforcement policy due to change for employees and contractors

Fri, 12 Jul 2024 17:17:15 +0100

<[CDATA[

From January 2025, there will be full enforcement on incorrect classifications while a draft law to clarify employment relationships should come into effect in 2026

]]>

Case law affecting real estate developers

Thu, 11 Jul 2024 14:46:24 +0100

<[CDATA[

In 2024, important case law has been delivered that will impact real estate developers

]]>

Tax developments are gathering pace for the Dutch real estate market

Thu, 11 Jul 2024 14:05:01 +0100

<[CDATA[

What proposed changes will affect real estate entities?

]]>

OC Ventures Update | July 2024

Fri, 05 Jul 2024 13:44:19 +0100

<[CDATA[

Welcome to the latest edition of the OC Ventures update

]]>

UK general election 2024: what would a Labour government mean for venture capital, start-ups and founders?

Tue, 02 Jul 2024 14:59:04 +0100

<[CDATA[

We explore the policies of the Labour Party, and how they may affect the ventures ecosystem

]]>

What can the Built Environment sector expect from the next UK government?

Mon, 24 Jun 2024 09:38:29 +0100

<[CDATA[

The sector will be hoping for clarity in a number of areas, including leasehold reform and planning, to support business strategy and investment

]]>

UK general election 2024: Labour's manifesto and tax

Tue, 18 Jun 2024 17:48:46 +0100

<[CDATA[

The manifesto confirms Labour's widely publicised tax policy plans with no surprises but little further detail

]]>

Battery Energy Storage Systems (BESS)

Tue, 11 Jun 2024 11:22:46 +0100

<[CDATA[

New Italian regulation and tax duties

]]>

What would a UK Labour government mean for tax disputes?

Mon, 03 Jun 2024 10:54:14 +0100

<[CDATA[

Labour's plans for closing the tax gap suggest that taxpayers may face an increasingly aggressive HMRC

]]>

Finishing Parliamentary business in the 'wash-up' ahead of UK general election: what legislation has survived and what has fallen?

Tue, 28 May 2024 11:58:01 +0100

<[CDATA[

Prorogation brought Parliamentary business to an end, meaning all draft legislation not passed is lost

]]>

Spain's Supreme Court rules on tax deductibility of director compensation

Wed, 22 May 2024 12:40:40 +0100

<[CDATA[

The ruling follows the High Court's analysis of compensation paid to directors as tax deductible after their resignation

]]>

Italy could be an attractive option for 'non-doms' wishing to leave ahead of new UK regime

Mon, 13 May 2024 15:38:23 +0100

<[CDATA[

UK 'non-doms' are considering their options following the announcement of tax changes in the Spring Budget

]]>

HMRC filing deadline of 6 July approaches for UK carried interest and co-investment

Wed, 08 May 2024 10:24:31 +0100

<[CDATA[

Missing the deadline for filing employment-related securities annual returns leads to automatic penalties

]]>

Spain's Council of Ministers approves draft bill transposing directive on a 15% global minimum tax

Tue, 23 Apr 2024 11:51:08 +0100

<[CDATA[

Spain is taking its first step towards implementing global minimum taxation, which involves adapting its domestic legislation to comply with EU and OECD regulations

]]>

UK government makes announcement on tackling non-compliance in the 'umbrella' companies market

Thu, 18 Apr 2024 16:13:46 +0100

<[CDATA[

Guidance due later this year will support workers and businesses using umbrellas, including an online pay-checking tool

]]>

UK Employee Incentives Update | April 2024

Wed, 17 Apr 2024 15:32:25 +0100

<[CDATA[

Developments in share plans including EMI notifications and employment-related securities annual returns

]]>