The FCA's Sustainability Disclosure Requirements
David Soerensen and Chris Hickey look at what the FCA's new sustainability disclosure requirements and labelling regime, soon coming into force, means for fund managers.
IR35 is designed to prevent tax avoidance where a "personal service company", owned by an individual who is still working in a manner akin to a traditional "employee", provides professional services to clients. In the past, the company was responsible for paying any tax due on the basis that the payment to the worker was an employment payment. However, under new rules coming into force next month, the burden of applying the rules and paying any tax will now be pushed down the supply chain.
In most cases, that will mean that it will be the end-user who will have to determine worker status and collect tax. Particular issues arise where a worker is working both inside and outside of the UK and for umbrella companies. These issues are discussed further in the podcast, together with a look at how income tax and NIC will be collected.
David Soerensen and Chris Hickey look at what the FCA's new sustainability disclosure requirements and labelling regime, soon coming into force, means for fund managers.
Eight questions, two people, one industry: Our impressive guests share their stories and we celebrate their successes in a male-dominated construction industry
Seirian Thomas, Nikki Worden and Paul Harris discuss Osborne Clarke's upcoming Future of Financial Services Week, which will cover the themes of AI and data, regulation, marketing and ESG, and fundraising. The events kick off on 5 February 2024 – please register online and join us!
In this inaugural episode, Julia Jolley chats to colleague Caroline Saul, Project Finance Partner at Osborne Clarke, about:
In this first of a four-part series of OC Ventures podcasts, Eleanor Owen and Olivier Jacquelin delve into the Term Sheet – a critical document for investees and investors alike.
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