All Insights

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
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
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
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
Tax

Spain's Supreme Court rules employee test for property-letting companies can be met at group level for family business tax reliefs

Two decisions back group-level staffing rule for property-letting companies in family business tax relief cases
Tax

How are new Belgian tax measures in force since the start of 2026 affecting companies?

A range of measures are already applicable in the financial year 2026 for tax on corporate income and employees.
Tax

Spain's Supreme Court applies beneficial-owner requirement to deny reduced rate under double taxation agreements

Ruling may represent a major change in how the relationship between European law and bilateral agreements is interpreted

New regime for 'umbrellas', agencies and intermediaries could pose problems for the UK staffing industry

A consultation open until 1 May is a chance to offer policymakers a full and fair picture on labour supply

Staffing agencies, MSPs and end users look for answers as UK 'umbrella' reforms approach in April

Questions linger over liability, compliance, historic risk and market alternatives as HMRC action and consolidation loom
Real estate

The Legal 500 | Real Estate Guide: An overview of Real Estate laws and regulations in France - 2025-2026

This Real Estate guide will help you navigate the French regulatory landscape related to the real estate sector.
Tax

Spain's Supreme Court extends the combined personal income and wealth tax limit to non-residents

A turning point for non-resident taxpayers: ending discrimination against foreign investment in Spain