The second report on HMRC's use of financial institution notices (FINs), which was laid before Parliament on 25 January, offers several important updates, including the resurrection of HMRC's previously abandoned proposal to use FINs to collect data held by financial institutions on where customers have accessed their online or mobile...

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

With the general election now underway, shadow chancellor Rachel Reeves has already ruled out rises in corporation tax, VAT, income tax and national insurance, and indicated that no further tax rises are planned beyond those already set out . In order to fund the party's various spending pledges, Labour is...

Topcon is one of the world market leaders in innovative precision technology for GPS and GNSS systems, laser and optical instruments as well as electronic control mechanisms. The Osborne Clarke team was led by M&A partner Rudolf-Matthias Hübner. He was assisted by Rouven Siegemund (Corporate), Dr Hendrik Schöttle, Dr Stephanie...

The OECD's Pillar 2 is the source of the draft bill, which resulted in the approval of Directive (EU) 2022/2523 on a 15% global minimum tax, in December 2022. The directive is aimed at curbing aggressive tax planning by multinational groups. It was required to be incorporated into the national...