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

UK HMRC sets out position on VAT recovery of cladding-remediation works

Long-awaited guidance from HMRC provides welcome clarification for housebuilders and developers

30/12/2024

Read time 1m

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...

29/11/2024

Read time 8m

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

26/11/2024

Read time 3m

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

19/11/2024

Read time 4m

Tax

Employee Participation: Profit Participation Rights (#Genussrechte) – tax attractive alternative to VSOPs?

13/11/2024

Read time 5m

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

07/11/2024

Read time 4m

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

07/11/2024

Read time 5m

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

31/10/2024

Read time 8m

The UK Budget

How did the UK Budget affect pensions?

Inheritance tax and national insurance changes are the main focus

31/10/2024

Read time 4m

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

23/10/2024

Read time 2m

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...

11/10/2024

Read time 13m

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

09/10/2024

Read time 6m

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

20/09/2024

Read time 3m

Workforce Solutions

UK Supreme Court says gig-working football refs likely to be employees for PAYE and NICs purposes

Decision has major implications for users of contract workers and other gig workers and for platforms and intermediaries

17/09/2024

Read time 5m

Employment and pensions

UK Employee Incentives Update | September 2024

A look ahead to the Autumn Budget, consultations on employee incentives and new HMRC guidance

06/09/2024

Read time 2m

View all insights

Tax

UK HMRC sets out position on VAT recovery of cladding-remediation works

Long-awaited guidance from HMRC provides welcome clarification for housebuilders and developers

30/12/2024

Read time 1m

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...

29/11/2024

Read time 8m

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

26/11/2024

Read time 3m

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

19/11/2024

Read time 4m

Tax

Employee Participation: Profit Participation Rights (#Genussrechte) – tax attractive alternative to VSOPs?

13/11/2024

Read time 5m

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

07/11/2024

Read time 4m

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

07/11/2024

Read time 5m

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

31/10/2024

Read time 8m

The UK Budget

How did the UK Budget affect pensions?

Inheritance tax and national insurance changes are the main focus

31/10/2024

Read time 4m

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

23/10/2024

Read time 2m

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...

11/10/2024

Read time 13m

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

09/10/2024

Read time 6m

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

20/09/2024

Read time 3m

Workforce Solutions

UK Supreme Court says gig-working football refs likely to be employees for PAYE and NICs purposes

Decision has major implications for users of contract workers and other gig workers and for platforms and intermediaries

17/09/2024

Read time 5m

Employment and pensions

UK Employee Incentives Update | September 2024

A look ahead to the Autumn Budget, consultations on employee incentives and new HMRC guidance

06/09/2024

Read time 2m

View all insights

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