All Insights

Life Sciences and Healthcare

Use of trade mark for food supplements does not amount to genuine use for pharma products

Food supplements are not considered as a sub-set of pharmaceutical products in class 5 for proving genuine trade mark use
Tax

HMRC consults on proposals to change the tax treatment of lending and staking tokens in the UK

Changing the tax treatment of decentralised finance lending and staking of cryptoassets could bring welcome certainty for VC and PE

Real estate

UK Supreme Court rules in favour of ratepayer in charity business rates dispute

Unanimous decision upheld Court of Appeal judgment entitling Nuffield Health to non-domestic rates relief for charities
Tax

Spain looks to enact 15% minimum global tax for large multinationals in the EU

Directive requires transposition of rules into domestic law by end of 2023 but Spain may struggle to meet the deadline
Artificial intelligence

What is the status of EU, UK and international regulation of artificial intelligence?

The European Parliament vote this week on AI laws comes amid extensive international discussion on its future regulation

Tax

Navigating Dutch tax and financial regulatory laws on NFTs

The tax and financial regulatory landscape of non-fungible tokens is rapidly evolving, with the impact of MiCAR on the horizon
Energy and Utilities

Smart Power | Exiting O&M agreements, grid constraints and managing supply chain risk

Welcome to the latest edition of Smart Power, Osborne Clarke's specialist service for asset managers within the green energy sector
Energy and Utilities

Smart Power | How can generation projects react to UK grid constraints?

There are options for asset operators to mitigate the impact on projects of this new long-term feature of power networks
Energy and Utilities

Smart Power | Five top tips for managing distressed UK supply chains

What steps can asset managers take to protect the stability of their supply chains and minimise unavoidable disruption?
Energy and Utilities

Smart Power | How to make an 'orderly exit' from O&M agreements on renewable energy assets

What should be considered by an owner seeking to exit an operation and maintenance contract?
Tax

Steps to take for carried interest as HMRC filing deadline nears next month

The deadline for filing employment-related securities annual returns is fast approaching on 6 July