Speedread Companies operating employee share plans (whether tax-advantaged or unapproved) must take action to comply with the new HMRC online registration and annual reporting requirements. The deadline is 6 July 2015 , but the online processes take a few days to complete – if you have not already done so...

A Supreme Court’s judgement issued on 16 June 2016 establishes a new jurisprudential doctrine that interprets article 63.2 of the Local Treasuries Act. The Court considers that in sale and purchase transactions, the Real Estate Tax, must be distributed proportionally based on how long each party has been the proprietary...

Ruling V3440/15 dated 11th of November 2015. It seems that, buried in a ruling with a less than attractive description of the facts and issues at hand, an interesting statement from the Spanish Tax Directorate (“ Dirección General de Tributos” “ DGT “ ) has gone unnoticed. As is customary...

It seems aparent that, by issuing its Decision dated 4th of April 2016, the Spanish General Directorate of Taxes ( Dirección General de Tributos or DGT ) is willing to put an end to the controversy surrounding the deductibility of late payment interest from Spanish corporate income tax. This issue...

As part of its commitment to tackle tax evasion, the government has brought forward plans to introduce a new corporate offence of failure to prevent the criminal facilitation of tax evasion. This forms part of a package of civil and criminal options which the government has announced in the last...

France: the Finance Act for 2017 and the Rectifying Act for 2016 were published in the Official Gazette on 30 December 2016. The main measures relating to corporations are described here .

In the recently published draft legislation for the Finance Bill 2017, the government has revealed the detail of its non-dom changes, first announced in the Summer Budget 2015. The headline measures remain as set out in the latest consultation, in August 2016: long term residents will, from April 2017, no...

The draft Stability Bill in the version awaiting approval in Italy includes the proposal for the introduction of a tax incentive well known in Europe as “patent box”. A first version of terms and conditions of the facility is already available even if it is subject to amendments and modifications...

International legal practice Osborne Clarke has advised Mayden, the health tech company behind iaptus, the market-leading Electronic Health Record for psychological therapies in the UK, on its partnership with leading European healthcare investor, G Square, to support the company's next phase of growth. Over the last 20 years, Mayden has...