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  • Article

    UK Knowledge Collection | Courts' Powers To Depart From Precedent, Contingent Workforce Rules, And Regulating Online Financial Promotions

    The new UK government will likely introduce significant changes in employment rules, while the judiciary gains powers to deviate from EU case law; FCA targets "finfluencers" for financial promotions compliance.
    United KingdomStrategy
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    New Coalition In Belgium Agrees Proposals For Major Tax Reforms

    Belgium's new coalition led by Bart De Wever of the New Flemish Alliance has drafted and announced its federal government agreement for 2025-2029, which includes wide-ranging proposals for tax reforms.
    BelgiumTax
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    The UK Plastic Packaging Tax: Are You Ready?

    Manufacturers and importers of plastic packaging face a new green tax.
    United KingdomTax
    Osborne Clarke
    Osborne Clarke
  • Article

    Autumn Statement 2023 Confirms UK's Construction Industry Scheme Reforms

    As part of the Autumn Statement 2023 on 22 November, the government published its response to the consultation on reform of the Construction Industry Scheme (CIS).
    United KingdomReal Estate and Construction
    Osborne Clarke
    Osborne Clarke
  • Article

    Overview Of Environmental Obligations In Real Estate (Transactions) In Belgium

    Belgian legislators in the three Regions (Flanders, Brussels and Wallonia) are increasingly using real estate transactions to pursue their environmental and climate policies.
    BelgiumReal Estate and Construction
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    Media discounts irk German regulators

    The Bundeskartellamt had abused their dominant position by entering into anti-competitive discount agreements for television advertising with advertising agencies.
    GermanyAntitrust/Competition Law
    Osborne Clarke
    Osborne Clarke
  • Article

    Company Share Option Plan | Expansion And Increase In Limits

    The chancellor, Kwasi Kwarteng, has announced in the Growth Plan 2022 that the government is supporting companies to attract talent by increasing the generosity and availability...
    United KingdomCorporate/Commercial Law
    Osborne Clarke
    Osborne Clarke
  • Article

    Enterprise Management Incentive Options | Further Administrative Change In April 2024

    Following on from the two administrative changes to simplify the process for granting enterprise management incentive (EMI) options introduced earlier this year...
    United KingdomEmployment and HR
    Osborne Clarke
    Osborne Clarke
  • Article

    How Should Businesses Prepare For UK Private Finance Initiative Project Handbacks?

    With many UK PPP/PFI contracts nearing expiry, parties should start preparations seven years prior. Key considerations include service continuity, potential re-procurement, and compliance with government guidelines to ensure smooth handovers and avoid disputes.
    United KingdomGovernment, Public Sector
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    Court Of Appeal Finds That Parties Can Be Ordered To Engage In ADR And Mediation

    In the Court of Appeal case of Halsey v Milton Keynes (2004), Lord Justice Dyson said that "to oblige truly unwilling parties to refer their disputes to mediation would be to impose...
    United KingdomLitigation, Mediation & Arbitration
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    AI Guidance Published For Judges

    The Courts and Tribunals Judiciary has published guidance for judges on the use of artificial intelligence (AI). The guidance sets out the key risks and issues associated with using...
    United KingdomTechnology
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    UK Mandatory Disclosure Rules Come Into Force

    The new UK mandatory disclosure rules (MDR), which came into effect on 28 March 2023, require taxpayers and advisers – which are referred to as "intermediaries" and include lawyers and accountants...
    United KingdomTax
    Osborne Clarke
    Osborne Clarke
  • Article

    Bribery, Fraud And Anti-Money Laundering | UK Regulatory Outlook May 2024

    HM Treasury has published its 2022-23 report on anti-money laundering and counter-terrorist financing (AML/CTF) supervision, detailing the activities of AML and CTF supervisors – HMRC...
    United KingdomCriminal Law
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    Employment, Contingent Workforce And Immigration | UK Regulatory Outlook May 2024

    A general election has now been announced for 4 July; should a Labour government be elected, we will see significant changes to employment law.
    United KingdomImmigration
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    Poland | Employee Incentive Plans

    The Polish Personal Income Tax (PIT) Act contains only two regulations for the taxation of income generated in connection with participation in employee incentive plans.
    PolandEmployment and HR
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    Spanish Supreme Court Rules On The Validity Requirements Of Policies For The Use Of Digital Devices

    The Social Chamber of the Supreme Court, in its judgment No. 225/2024, of 6 February, clarified that the intervention of the workers' representatives must occur both at the time of drafting the policies...
    SpainEmployment and HR
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    The CJEU Gives Wings To Compensation Claims For Illegal Exclusion In Tender Procedures

    Public procurement is fertile ground for legal disputes, particularly when it comes to the exclusion of bidders in tender procedures.
    SpainLitigation, Mediation & Arbitration
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    Supreme Court Rules On Deductibility Of Expenses From Statute-barred Tax Years In Spain

    Spain's Supreme Court Ruling 518/2024, of 22 March 2024, which was handed down on appeal, has confirmed that expenses recognised in a tax year subsequent to the year in which they accrued can now be deducted...
    SpainTax
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    Employment-related Securities | End-of-year Reporting To HMRC

    Companies operating employment-related securities arrangements are reminded that they must submit their annual returns for the tax year ending 5 April 2024 by 6 July 2024.
    United KingdomEmployment and HR
    Osborne Clarke LLP
    Osborne Clarke LLP
  • Article

    Jersey Property Unit Trusts May Now Need To Be On HMRC's Trust Register

    HMRC has previously advised that, in its view, neither authorised nor unauthorised unit trusts were required to be registered on HMRC's trust register, unless the unit trust became liable...
    United KingdomReal Estate and Construction
    Osborne Clarke
    Osborne Clarke

Showing 41–60 of 594 results

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