All Insights

What did the UK King's Speech contain for business?

Fri, 19 Jul 2024 12:31:34 +0100

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As anticipated, the new government has announced a broad range of legislative priorities

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Dutch tax enforcement policy due to change for employees and contractors

Fri, 12 Jul 2024 17:17:15 +0100

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From January 2025, there will be full enforcement on incorrect classifications while a draft law to clarify employment relationships should come into effect in 2026

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Case law affecting real estate developers

Thu, 11 Jul 2024 14:46:24 +0100

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In 2024, important case law has been delivered that will impact real estate developers

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Tax developments are gathering pace for the Dutch real estate market

Thu, 11 Jul 2024 14:05:01 +0100

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What proposed changes will affect real estate entities?

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OC Ventures Update | July 2024

Fri, 05 Jul 2024 13:44:19 +0100

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Welcome to the latest edition of the OC Ventures update

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UK general election 2024: what would a Labour government mean for venture capital, start-ups and founders?

Tue, 02 Jul 2024 14:59:04 +0100

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We explore the policies of the Labour Party, and how they may affect the ventures ecosystem

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What can the Built Environment sector expect from the next UK government?

Mon, 24 Jun 2024 09:38:29 +0100

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The sector will be hoping for clarity in a number of areas, including leasehold reform and planning, to support business strategy and investment

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UK general election 2024: Labour's manifesto and tax

Tue, 18 Jun 2024 17:48:46 +0100

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The manifesto confirms Labour's widely publicised tax policy plans with no surprises but little further detail

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Battery Energy Storage Systems (BESS)

Tue, 11 Jun 2024 11:22:46 +0100

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New Italian regulation and tax duties

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What would a UK Labour government mean for tax disputes?

Mon, 03 Jun 2024 10:54:14 +0100

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Labour's plans for closing the tax gap suggest that taxpayers may face an increasingly aggressive HMRC

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Finishing Parliamentary business in the 'wash-up' ahead of UK general election: what legislation has survived and what has fallen?

Tue, 28 May 2024 11:58:01 +0100

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Prorogation brought Parliamentary business to an end, meaning all draft legislation not passed is lost

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Spain's Supreme Court rules on tax deductibility of director compensation

Wed, 22 May 2024 12:40:40 +0100

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The ruling follows the High Court's analysis of compensation paid to directors as tax deductible after their resignation

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Italy could be an attractive option for 'non-doms' wishing to leave ahead of new UK regime

Mon, 13 May 2024 15:38:23 +0100

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UK 'non-doms' are considering their options following the announcement of tax changes in the Spring Budget

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HMRC filing deadline of 6 July approaches for UK carried interest and co-investment

Wed, 08 May 2024 10:24:31 +0100

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Missing the deadline for filing employment-related securities annual returns leads to automatic penalties

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Spain's Council of Ministers approves draft bill transposing directive on a 15% global minimum tax

Tue, 23 Apr 2024 11:51:08 +0100

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Spain is taking its first step towards implementing global minimum taxation, which involves adapting its domestic legislation to comply with EU and OECD regulations

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UK government makes announcement on tackling non-compliance in the 'umbrella' companies market

Thu, 18 Apr 2024 16:13:46 +0100

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Guidance due later this year will support workers and businesses using umbrellas, including an online pay-checking tool

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UK Employee Incentives Update | April 2024

Wed, 17 Apr 2024 15:32:25 +0100

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Developments in share plans including EMI notifications and employment-related securities annual returns

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Tax domicile is not tax residence | Withholding tax on French-source wages, salaries and pension: what are the practical implications?

Fri, 05 Apr 2024 15:39:24 +0100

In a decision handed down on 5 February this year, CE, 5 févr. 2024, n° 469771, Société Axa Group Opérations the French Administrative Supreme Court strictly applied the provisions of Article 182 A of the French Tax Code (FTC), thereby overturning the French tax doctrine in force.

The Spanish Socialist Workers' Party proposes reform of Spanish corporate tax

Fri, 22 Mar 2024 11:18:11 +0000

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The amendment follows a ruling that declared the Royal Decree-Law 3/2016 as unconstitutional

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What would Labour do? Which tax proposals remain 'on the table' after the UK Spring Budget?

Wed, 20 Mar 2024 14:11:41 +0000

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Labour, following the chancellor's adoption of two of its proposed tax policies, may now look to introduce other reforms

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UK HMRC changes its view on VAT recovery of cladding remediation works

Thu, 14 Mar 2024 15:28:53 +0000

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Housebuilders that have voluntarily carried out cladding remediation work welcome HMRC's change of stance

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Spring Budget 2024: UK government confirms introduction of the Reserved Investor Fund – albeit in restricted form

Mon, 11 Mar 2024 16:04:14 +0000

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The new investment fund vehicle could increase the attractiveness of the UK for real estate funds

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Spring Budget 2024: Chancellor ends multiple dwellings relief for stamp duty land tax

Mon, 11 Mar 2024 15:59:10 +0000

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Following HMRC's evaluation that it no longer meets its original objectives and is open to abuse, the relief will be abolished from 1 June 2024

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Spring Budget 2024: The end of the remittance basis for UK non-domiciliaries

Mon, 11 Mar 2024 08:55:06 +0000

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UK non-domiciliaries will need to start planning for the changes being made to the taxation of their income and capital gains

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All change for staffing and platform worker arrangements in the UK – new consultations, announcements and likely manifesto commitments

Fri, 08 Mar 2024 14:26:58 +0000

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Budget announcements of 6 March and forthcoming general election point to big changes for sector

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