All Insights https://www.osborneclarke.com/ en Thu, 31 Oct 2024 23:10:37 +0000 Thu, 31 Oct 2024 12:35:58 +0000 UK Autumn Budget 2024: what UK business tax measures were announced? https://www.osborneclarke.com/insights/uk-autumn-budget-2024-what-uk-business-tax-measures-were-announced &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/21/12/29/OC_KI_102.jpg?VersionId=s6rw920jPjlCQ_fY8mb__qiuqztKzDf1' /><br /><p><strong>Rachel Reeves delivers budget with employers bearing the brunt of her 'difficult decisions' on tax rises</strong></p>]]&gt; Thu, 31 Oct 2024 12:35:58 +0000 All Insights How did the UK Budget affect pensions? https://www.osborneclarke.com/insights/how-did-uk-budget-affect-pensions &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/21/12/23/DT_homeworking.jpg?VersionId=uRAFUsVumZH2aTuMPpyeedXKzmrDu8FT' /><br /><p><strong>Inheritance tax and national insurance changes are the main focus &nbsp; &nbsp;</strong></p>]]&gt; Thu, 31 Oct 2024 10:58:23 +0000 All Insights Spanish General Directorate of Taxes clarifies the criteria for determining operating profit for corporate income tax purposes https://www.osborneclarke.com/insights/spanish-general-directorate-taxes-clarifies-criteria-determining-operating-profit &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>Income, expenses or revenue not included permanently in the corporate income tax base should be excluded from the operating profit</strong></p>]]&gt; Wed, 23 Oct 2024 15:36:45 +0100 All Insights The UK government's first 100 days – what measures affecting business have been progressed as anticipated? https://www.osborneclarke.com/insights/uk-governments-first-100-days-what-measures-affecting-business-have-been-progressed &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/21/12/30/GEN_press_interview.jpg?VersionId=uVzPPx7bLPqgF7UJVdvNRYOiiuiYfld1' /><br /><p><strong>We look at some of the significant first legislative steps the new government has taken, while business awaits its first budget at the end of the month&nbsp;</strong></p>]]&gt; Fri, 11 Oct 2024 14:49:38 +0100 All Insights UK Autumn Budget 2024: what tax measures can the UK expect? https://www.osborneclarke.com/insights/uk-autumn-budget-2024-what-tax-measures-can-uk-expect &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>Tax rises on 'working people' have been ruled out, but increases and changes can be expected in other areas</strong></p>]]&gt; Wed, 09 Oct 2024 12:09:23 +0100 All Insights How to approach a 551 general ledger account tax problem with partners and administrators in Spain https://www.osborneclarke.com/insights/how-approach-551-general-ledger-account-tax-problem-partners-and-administrators-spain &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/01/04/FS_wallet_20_euro_note.jpg?VersionId=e9rPKJALe_GiYUm4vGGv19Ce52KFl9gC' /><br /><p><strong>In family businesses, partners and the company often provide informal loans to each other to meet specific obligations</strong></p>]]&gt; Fri, 20 Sep 2024 10:05:41 +0100 All Insights UK Supreme Court says gig-working football refs likely to be employees for PAYE and NICs purposes https://www.osborneclarke.com/insights/uk-supreme-court-says-gig-working-football-refs-likely-be-employees-paye-and-nics-purposes &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/wp/18/07/03/RMT_business_people_talking-2.jpg?VersionId=EWz3KMQPGBIXt4Yvu.c6qM1bP1dd0X8S' /><br /><p><strong>Decision has major implications for users of contract workers and other gig workers and for platforms and intermediaries</strong></p>]]&gt; Tue, 17 Sep 2024 12:01:56 +0100 All Insights UK Employee Incentives Update | September 2024 https://www.osborneclarke.com/insights/uk-employee-incentives-update-september-2024 &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/24/06/28/RMT_business_people_talking-2.jpg?VersionId=vAD0szV.RZAxJsTm0JTobLUhWuqdH9MF' /><br /><p><strong>A look ahead to the Autumn Budget, consultations on employee incentives and new HMRC guidance&nbsp;</strong></p>]]&gt; Fri, 06 Sep 2024 12:29:36 +0100 All Insights Italian transfer pricing rules: Italian Revenue Agency clarifies the Country File formal requirements https://www.osborneclarke.com/insights/italian-transfer-pricing-rules-italian-revenue-agency-clarifies-country-file-formal &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/24/06/27/Tax.png?VersionId=irus6Jd7XQDoR2LWT6zHgphDGK6YQb0Y' /><br /><h5>While transfer pricing documentation is not mandatory, requirements need to be followed if taxpayer opts for it</h5>]]&gt; Fri, 06 Sep 2024 10:30:48 +0100 All Insights Call for evidence on UK tax treatment of carried interest draws Osborne Clarke response https://www.osborneclarke.com/insights/call-evidence-uk-tax-treatment-carried-interest-draws-osborne-clarke-response &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>UK funds regime needs to remain internationally competitive and 'grandfathering' should be considered for existing funds</strong></p>]]&gt; Wed, 04 Sep 2024 13:42:10 +0100 All Insights UK tax disputes set for further 'failure to prevent' corporate criminal offences https://www.osborneclarke.com/insights/uk-tax-disputes-set-further-failure-prevent-corporate-criminal-offences &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/21/12/29/OC_KI_088.jpg?VersionId=IqAaIPEJ2dfVTgVeuFhtihR51KfStFIa' /><br /><p><strong>Corporates face increasing risk of criminal prosecution for tax evasion under a new fraud offence and Labour government</strong></p>]]&gt; Tue, 27 Aug 2024 13:27:00 +0100 All Insights Unlocking global potential: Why German start-ups should consider a US holding company https://www.osborneclarke.com/insights/unlocking-global-potential-why-german-start-ups-should-consider-us-holding-company &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/24/07/24/building_facade_iStock-180754306-EDITED.png?VersionId=0_EAF7mTAfRBvLKitXZvhWCZ6b1mqhhp' /><br /><p><strong>The benefits of a US/German structure for companies and how to set it up.</strong></p>]]&gt; Tue, 20 Aug 2024 07:11:20 +0100 All Insights UK chancellor's statement on public spending inheritance hints at tax rises in Autumn Budget on 30 October https://www.osborneclarke.com/insights/uk-chancellors-statement-public-spending-inheritance-hints-tax-rises-autumn-budget-30 &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_010.jpg?VersionId=X6cyEJ1XgnOPivlTQEB4JYyRFzSCaGaU' /><br /><p><strong>The chancellor has announced the date of the next Budget and released further detail of the government's priority tax commitments &nbsp;</strong></p>]]&gt; Wed, 31 Jul 2024 11:18:31 +0100 All Insights Production of photovoltaic energy: the Agriculture Decree https://www.osborneclarke.com/insights/production-photovoltaic-energy-agriculture-decree &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/wp/21/09/10/energy3.jpg?VersionId=CLP3x46KCnR1kKZaEzwtxTy_797I2SrT' /><br /><h5>Tax news</h5>]]&gt; Tue, 23 Jul 2024 11:08:56 +0100 All Insights Supreme Court rules on deductibility of expenses from statute-barred tax years in Spain https://www.osborneclarke.com/insights/supreme-court-rules-deductibility-expenses-statute-barred-tax-years-spain &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/21/12/29/OC_KI_105.jpg?VersionId=Wdwhi44G2rSVA0NHbK5KVt3TN0v43dGX' /><br /><p><strong>Companies can now review and detect expenses not recorded at the time and charge these as a tax-deductible expense&nbsp;</strong></p>]]&gt; Tue, 23 Jul 2024 10:33:05 +0100 All Insights What did the UK King's Speech contain for business? https://www.osborneclarke.com/insights/what-did-uk-kings-speech-contain-business &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/21/12/30/GEN_business_people_walking.jpg?VersionId=hW5y0D7w0hrIwyOy_YCH..FwQjVWhuke' /><br /><p><strong>As anticipated, the new government has announced a broad range of legislative priorities</strong></p>]]&gt; Fri, 19 Jul 2024 12:31:34 +0100 All Insights Dutch tax enforcement policy due to change for employees and contractors https://www.osborneclarke.com/insights/dutch-tax-enforcement-policy-due-change-employees-and-contractors &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>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</strong></p>]]&gt; Fri, 12 Jul 2024 17:17:15 +0100 All Insights Case law affecting real estate developers https://www.osborneclarke.com/insights/case-law-affecting-real-estate-developers &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/24/05/21/419%20Unlock%20development%20potential.png?VersionId=sPk7vktL5ZqDloZwuCeXZbLKvChJHIWg' /><br /><p><strong>In 2024, important case law has been delivered that will impact real estate developers</strong></p>]]&gt; Thu, 11 Jul 2024 14:46:24 +0100 All Insights Tax developments are gathering pace for the Dutch real estate market https://www.osborneclarke.com/insights/tax-developments-are-gathering-pace-dutch-real-estate-market &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>What proposed changes will affect real estate entities?</strong></p>]]&gt; Thu, 11 Jul 2024 14:05:01 +0100 All Insights OC Ventures Update | July 2024 https://www.osborneclarke.com/insights/oc-ventures-update-july-2024 &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_005.jpg?VersionId=eUg7C.nDVdqUFYqB5yhiCikQBCuRMpE8' /><br /><p><strong>Welcome to the latest edition of the OC Ventures update</strong></p>]]&gt; Fri, 05 Jul 2024 13:44:19 +0100 All Insights UK general election 2024: what would a Labour government mean for venture capital, start-ups and founders? https://www.osborneclarke.com/insights/uk-general-election-2024-what-would-labour-government-mean-venture-capital-start-ups-and &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_010.jpg?VersionId=X6cyEJ1XgnOPivlTQEB4JYyRFzSCaGaU' /><br /><p><strong>We explore the policies of the Labour Party, and how they may affect the ventures ecosystem</strong><br>&nbsp;</p>]]&gt; Tue, 02 Jul 2024 14:59:04 +0100 All Insights What can the Built Environment sector expect from the next UK government? https://www.osborneclarke.com/insights/what-can-built-environment-sector-expect-next-uk-government &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/24/06/27/TBE-min.png?VersionId=sFVnxQsR52IgA_L0vuszZ7vLxkbh5m4c' /><br /><p><strong>The sector will be hoping for clarity in a number of areas, including leasehold reform and planning, to support business strategy and investment</strong></p>]]&gt; Mon, 24 Jun 2024 09:38:29 +0100 All Insights UK general election 2024: Labour's manifesto and tax https://www.osborneclarke.com/insights/uk-general-election-2024-labours-manifesto-and-tax &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/24/06/27/Tax.png?VersionId=irus6Jd7XQDoR2LWT6zHgphDGK6YQb0Y' /><br /><p><strong>The manifesto confirms Labour's widely publicised tax policy plans with no surprises but little further detail</strong></p>]]&gt; Tue, 18 Jun 2024 17:48:46 +0100 All Insights Battery Energy Storage Systems (BESS) https://www.osborneclarke.com/insights/battery-energy-storage-systems-bess &lt;[CDATA[<img src='https://oc-static.poweredbyproctors.co.uk/public/images/22/03/16/OC-IS_020.jpg?VersionId=NcqYZieb5jn9cnOeA.iS1eV1ngIk7bmd' /><br /><h5>New Italian regulation and tax duties</h5>]]&gt; Tue, 11 Jun 2024 11:22:46 +0100 All Insights What would a UK Labour government mean for tax disputes? https://www.osborneclarke.com/insights/what-would-uk-labour-government-mean-tax-disputes &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>Labour's plans for closing the tax gap suggest that taxpayers may face an increasingly aggressive HMRC</strong></p>]]&gt; Mon, 03 Jun 2024 10:54:14 +0100 All Insights