Insights : service - Osborne Clarke

Tax

Tax rules are becoming more and more complex both internationally and nationally with an increased focus on businesses paying the "right" amount of tax and the introduction of detailed anti-avoidance rules intended to counter aggressive practices.

Our experts can help businesses understand the specific tax landscape in which they operate so that they are compliant with the tax rules that affect their business and sector, minimise tax exposure and, importantly, achieve commercial objectives.

Tax at Osborne Clarke >

Article list

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

28/08/2026

Read time 5m

Tax

Government consults on wide-ranging reform of the UK distributions framework

HMRC's consultation could overhaul the tax treatment of returns of value from companies to individual shareholders

21/08/2026

Read time 4m

Tax

Financial sector | Disapplication of the 10% additional tax on bonuses and stock options

New operational rules issued by the Italian Revenue Agency

07/08/2026

Read time 1m

Tax

HMRC consultation signals major expansion of UK uncertain tax treatment notification regime

Proposals would bring individuals, trusts and new taxes into scope alongside a contentious new notification trigger

04/08/2026

Read time 2m

The Built Environment

UK government consults on the VAT treatment of land intended for social housing

Proposals seek to bring forward point at which zero-rating is available

23/07/2026

Read time 4m

Tax

UK publishes draft legislation for new Securities Transfer Tax

A new single tax will replace the current Stamp Duty and SDRT regimes from next year

23/07/2026

Read time 5m

Tax

Catalonia modifies ISD treatment of mortis causa donations with present delivery

The repeal of the inter vivos tax treatment of mortis causa gifts with immediate delivery brings Catalonia into line with...

23/07/2026

Read time 6m

Employment and pensions

UK pension reforms ease surplus release for defined benefit schemes

Should trustees aim to run on rather than buy out, what will their reformed powers allow and how will they...

17/07/2026

Read time 4m

Tax

UK Supreme Court upholds narrow interpretation of 'significant influence' in the LLP salaried members rules

15/07/2026

Read time 5m

Tax

UK government consults on extending VAT liability rules on online marketplaces

The government is seeking views on proposals that would make online marketplaces responsible for accounting for VAT on sales by...

14/07/2026

Read time 5m

Tax

CJEU rules that transfer pricing adjustments do not automatically attract VAT

A CJEU ruling in Stellantis Portugal clarifies when transfer pricing adjustments give rise to VAT and when they do not

26/06/2026

Read time 5m

Tax

Government considers tax reforms to secure stablecoin's place in UK mainstream finance

Current rules are triggering tax obligations that are increasingly hard to sustain for crypto users and businesses

15/06/2026

Read time 4m

Tax

The new UK carried interest regime takes effect: what should fund managers be considering?

The regime is now in force bringing carried interest within the scope of income tax

26/05/2026

Read time 3m

Tax

Spain's Supreme Court establishes rules on the VAT deductions by mixed holding companies

Share disposals by mixed holding companies form a separate VAT sector

21/05/2026

Read time 4m

Knowledge Notes

The UK King's Speech – what can business expect this year?

The government has set out its agenda for the new Parliamentary session, with continued emphasis on economic growth

15/05/2026

Read time 19m

View all insights

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

28/08/2026

Read time 5m

Tax

Government consults on wide-ranging reform of the UK distributions framework

HMRC's consultation could overhaul the tax treatment of returns of value from companies to individual shareholders

21/08/2026

Read time 4m

Tax

Financial sector | Disapplication of the 10% additional tax on bonuses and stock options

New operational rules issued by the Italian Revenue Agency

07/08/2026

Read time 1m

Tax

HMRC consultation signals major expansion of UK uncertain tax treatment notification regime

Proposals would bring individuals, trusts and new taxes into scope alongside a contentious new notification trigger

04/08/2026

Read time 2m

The Built Environment

UK government consults on the VAT treatment of land intended for social housing

Proposals seek to bring forward point at which zero-rating is available

23/07/2026

Read time 4m

Tax

UK publishes draft legislation for new Securities Transfer Tax

A new single tax will replace the current Stamp Duty and SDRT regimes from next year

23/07/2026

Read time 5m

Tax

Catalonia modifies ISD treatment of mortis causa donations with present delivery

The repeal of the inter vivos tax treatment of mortis causa gifts with immediate delivery brings Catalonia into line with...

23/07/2026

Read time 6m

Employment and pensions

UK pension reforms ease surplus release for defined benefit schemes

Should trustees aim to run on rather than buy out, what will their reformed powers allow and how will they...

17/07/2026

Read time 4m

Tax

UK Supreme Court upholds narrow interpretation of 'significant influence' in the LLP salaried members rules

15/07/2026

Read time 5m

Tax

UK government consults on extending VAT liability rules on online marketplaces

The government is seeking views on proposals that would make online marketplaces responsible for accounting for VAT on sales by...

14/07/2026

Read time 5m

Tax

CJEU rules that transfer pricing adjustments do not automatically attract VAT

A CJEU ruling in Stellantis Portugal clarifies when transfer pricing adjustments give rise to VAT and when they do not

26/06/2026

Read time 5m

Tax

Government considers tax reforms to secure stablecoin's place in UK mainstream finance

Current rules are triggering tax obligations that are increasingly hard to sustain for crypto users and businesses

15/06/2026

Read time 4m

Tax

The new UK carried interest regime takes effect: what should fund managers be considering?

The regime is now in force bringing carried interest within the scope of income tax

26/05/2026

Read time 3m

Tax

Spain's Supreme Court establishes rules on the VAT deductions by mixed holding companies

Share disposals by mixed holding companies form a separate VAT sector

21/05/2026

Read time 4m

Knowledge Notes

The UK King's Speech – what can business expect this year?

The government has set out its agenda for the new Parliamentary session, with continued emphasis on economic growth

15/05/2026

Read time 19m

View all insights

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