All Insights
Showing 1 - 12 of 506
Corporate
Navigating earn-outs: bridging valuation gaps in M&A transactions
Earn-out provisions offer a compromise in M&A deals, tying part of the purchase price to future performance and addressing valuation
Tax
Spanish Supreme Court clarifies the binding nature of the report of the Ministry of Science and Innovation in order to apply tax deduction for technological innovation
Spanish Supreme Court annuls National High Court decisions regarding tax deduction for technological innovation
The UK Budget
HR pensions spotlight: what do pensions changes in the UK Budget mean for employers?
Inheritance tax changes are much wider than expected
The UK Budget
What do venture capitalists need to know about the UK government's policies?
Tax changes and growth plans pose opportunities and challenges for the venture capital community
The UK Budget
Autumn Budget 2024: How does the Budget affect commercial real estate in England?
The spending measures announced largely reflect the government's commitments to deliver housing and planning reform
The UK Budget
UK Autumn Budget 2024: what UK business tax measures were announced?
Rachel Reeves delivers budget with employers bearing the brunt of her 'difficult decisions' on tax rises
The UK Budget
How did the UK Budget affect pensions?
Inheritance tax and national insurance changes are the main focus
Tax
Spanish General Directorate of Taxes clarifies the criteria for determining operating profit for corporate income tax purposes
Income, expenses or revenue not included permanently in the corporate income tax base should be excluded from the operating profit
Knowledge Notes
The UK government's first 100 days – what measures affecting business have been progressed as anticipated?
We look at some of the significant first legislative steps the new government has taken, while business awaits its first
The UK Budget
UK Autumn Budget 2024: what tax measures can the UK expect?
Tax rises on 'working people' have been ruled out, but increases and changes can be expected in other areas
Tax
How to approach a 551 general ledger account tax problem with partners and administrators in Spain
In family businesses, partners and the company often provide informal loans to each other to meet specific obligations
