The pandemic, coupled with the significant economic downturn, continues to produce pressures on businesses that could prove to be fertile ground for corrupt and unethical practices.

Law Decree no. 63/2024 ("Agriculture Decree"), converted into Law no. 101 dated 12 July 2024, introduced new provisions concerning the fiscal treatment of income deriving from the production and sale

Spain's Supreme Court has ruled on whether compensation paid to a board of directors' member as a result of their resignation is a non-deductible expense for corporate income tax purposes.

Labour plans to merge EASI, NMW team at HMRC, and GLAA into a super-regulator, likely through primary legislation. This entity may gain broader powers including enforcement on NMW, holiday pay, and AWR compliance. Increased scrutiny on platforms and intermediaries is expected, urging proactive compliance measures from stakeholders.

The Conservative and Labour parties' 2024 manifestos emphasize combating money laundering and corruption. Labour proposes a new fraud strategy, while guidance on the "failure to prevent fraud" offence under the ECCTA is delayed until post-election, likely effective mid-2025.

In Al Sadeq v Dechert (2023), broadly, the claimant is suing a law firm hired by a third party that, he alleges, committed serious wrongdoing in the course of an investigation...

Two recent cases underscore the importance of precise language in settlement agreements. In Dawnvale Café v Hylgar Properties and Bin Obaid & Ors v Al-Hezaimi, courts ruled that unclear wording limited the scope of claims settled, highlighting the need for careful drafting.

Enforcement activity highlights the need to vet influencers before the roll-out of marketing campaigns...

The creation of this commission aims to coordinate and supervise the implementation of these innovative criteria between the General State Administration and its bodies in order...

On 18 July 2023, the government published its consultation on proposals for targeted reform of the employee ownership trust (EOT) tax regime.

Reform of stamp duty and SDRT on shares with a proposed single tax on securities is a welcome development...

HMRC has published (24 November 2022) its long-awaited response to the consultation on the implementation of the Mandatory Disclosure Rules (MDR) in the UK.

Large employers in the Netherlands will be required to report all mileage travelled by their employees from 1 July. The reporting requirement applies to employers with 100 or more employees...

Amid concern that the financial services sector may be facing a new surge in complaints because of the Financial Conduct Authority's (FCA) investigation into discretionary commission arrangements...

This is the second in our ongoing series looking at the changes to Belgian law due to the recent reforms to the Civil Code (Book VI). You can find the introduction to the series here.

The Transition Pathway Taskforce (TPT) has published its final set of sector-specific guidance to assist companies in preparing climate transition plans.

The European Parliament has adopted its position on the regulation to prohibit products made with forced labour going on the EU market. Under the regulation...

As the UK approaches its general election, the two main contenders to form the next government, the Conservative and Labour parties, have unveiled their manifestos. Both parties' manifestos contain proposals...

The European Commission, and national consumer protection authorities from 22 Member States, Norway and Iceland have published the results of a screening sweep of 576 posts...

To ensure the UK is fully prepared to deal with hybrid warfare including cyber attacks and misinformation campaigns, the Labour Party has committed to undertaking...