All Insights
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Tax
UK government extends online marketplace VAT liability to domestic sellers from October 2027
Platforms will need to account for VAT on UK business sales of goods, subject to exclusions and a minimum threshold
Contingent workforce
Third-party labour fraud in UK construction industry: how can businesses protect themselves?
Opus ruling highlights that directors can face personal penalties alongside procurement and employment risks
Tax
UK Budget 2026: what tax measures were announced?
The chancellor has offered breathing space for businesses and help for entrepreneurs and start-ups
Tax
Spanish General Directorate of Taxes issues its first ruling on foreign sourced carried interest under the Beckham regime
Carried interest generated before relocation to Spanish territory is not taxable under the Beckham regime unless it derives directly or
Tax
Autumn Budget 2026: what tax measures can the UK expect?
Price of stability may delay difficult decisions on tax
The UK Budget
Contingent workforces contend with major reform in the countdown to the UK Budget
Employer costs, worker rights and supply chain risk are at the fore in the month before the chancellor's fiscal plan
Tax
Interest deduction and withholding tax on shareholder loans: Italy's Supreme Court closes a dangerous loophole
Deferring interest payments on shareholder loans does not defer the company's withholding tax obligations
Tax
Spanish Central Economic-Administrative Court extends taxation as investment income to indirect shareholdings
This doctrine matters for holding companies and asset-holding companies, requiring individual assessment of each entity’s activities, asset use, and the
Incentives, remuneration and benefits
UK Employee Incentives Update | September 2026
Removal of the unfair dismissal cap, EMI option notification changes, Dutch tax reforms and incentive planning, and more
Tax
Show and tell: the changing face of disclosure in UK tax litigation
Parties are seeking enhanced disclosure in complex employment tax cases, raising questions about mass assessment regimes
Tax
Box 3 and start-up to scale-up tax reforms put SARs in focus for Dutch employee incentives
The most extensive Dutch tax reforms in decades prompt founders and CEOs to rethink how to reward and retain their
Tax
Government consults on taxation of UK-resident members of reverse hybrids including US LLCs
Proposals to treat the interests of UK-resident individuals as tax transparent could end years of US LCC double taxation
