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Precedents
[To be printed on the headed paper of the lender][insert date]To:[insert name and address of borrower]Dear [insert full name of borrower]1We refer to...
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19th May
Practice notes
European PIK loan facilitiesThis Practice Note provides information on European PIK loan facilities (PIK facilities). It discusses:•the key features...
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Produced in partnership with Susan Whitehead, Consultant at Hogan Lovells and Penny Angell, Partner at Hogan Lovells 19th May
Practice notes
Introduction to fund finance—capital call facilitiesThis Practice Note discusses:•what is meant by capital call facilities, NAV, or asset backed...
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Produced in partnership with Leon Stephenson of Reed Smith 19th May
Practice notes
Increased costsThis Practice Note considers the costs that a lender will incur when providing funding to a borrower and the steps that it will take...
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19th May
Practice notes
Perfecting securityIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into...
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19th May
Practice notes
Synthetic securitisationsWhat is a securitisation?Securitisation is a technique used to finance the ownership or sale of types of assets that would...
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19th May
Practice notes
Bilateral, syndicated and club arrangementsOne of the features used to categorise loans is the number of lenders involved. A loan involving one lender...
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19th May
Practice notes
Pre-export finance—key terms in the facility agreementPre-export finance (PXF) is an established structure used to provide finance to producers of...
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Produced in partnership with Dentons 19th May
Practice notes
Derivatives—ISDA documentation frameworkThe International Swaps and Derivatives Association, Inc. (ISDA) is an association for participants in the...
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19th May
Practice notes
The facility agentThis Practice Note covers the duties and role of the facility agent (defined in the Loan Market Association (LMA) documentation as...
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19th May
Precedents
This Deed of guarantee and indemnity is made on [insert day and month] 20[insert year]Parties1[Insert name of Guarantor], a company incorporated in...
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19th May
Practice notes
Transferring a loan by equitable assignmentAssignment is a means by which a lender can transfer its interest in a loan to another lender.For an...
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19th May
Precedents
[TO BE PRINTED ON THE HEADED PAPER OF THE LENDER][insert name and address of borrower][insert date]Dear [insert full name of borrower]We offer to...
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19th May
Practice notes
Loan Market Association (LMA)—news on documentation [Archived]This Practice Note is an archive of news from the Loan Market Association (LMA) on LMA...
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19th May
Practice notes
Crystallisation of floating chargesThe key feature of a floating charge is that, until it crystallises, the chargor is entitled to deal with the...
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19th May
Precedents
[To be printed on the headed paper of the lender][insert date]To:[insert name and address of borrower]Dear [insert name of borrower],We are pleased to...
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19th May

Most recent Tax issues for banking lawyers content

Practice notes
US: Foreign Account Tax Compliance Act (FATCA)—summaryThe Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the...
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Produced in partnership with John Narducci (Partner) and Stephen C Lessard (Associate) of Orrick, Herrington & Sutcliffe LLP 6th Sep
Practice notes
Withholding tax—basic principles for banking lawyersIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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21st Aug
Practice notes
VAT issues for financial services groupsFORTHCOMING CHANGE relating to VAT on financial services: the government announced at Budget 2020 that it will...
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16th Aug
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIt is standard market practice for loan agreements (also known as facility agreements),...
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Produced in partnership with Eloise Walker of Pinsent Masons 15th Aug
Practice notes
Taxation of derivatives—chargeable gains basis rulesThe general rule is that the profits and losses arising to a company from its derivative contracts...
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15th Aug
Practice notes
Asset-backed securitisations—the UK tax treatmentFORTHCOMING CHANGE: A consultation explores the potential for reforming the taxation of securitsation...
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15th Aug
Practice notes
Buyouts—tax issues for the acquisition groupThis Practice Note summarises the main tax issues arising for the UK acquisition group in a private...
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15th Aug
Practice notes
Key tax issues when advising on a bond issueIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred...
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15th Aug
Practice notes
Whole business securitisations—UK tax considerationsThis Practice Note:•explains what a whole business securitisation is—a whole business...
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15th Aug
Practice notes
Secondary buyouts—tax issues for managementA secondary buyout (SBO) is broadly where a private equity firm buys a business that has previously been...
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15th Aug
Practice notes
Debt restructurings—tax issues on debt restructuringsThis Practice Note outlines the tax issues that should be considered when a company seeks to...
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Produced in partnership with Jenny Doak of Weil Gotshal & Manges LLP 15th Aug
Practice notes
Tax considerations on a loan agreement—the tax indemnity clauseThis Practice Note:•explains:◦the purpose of the tax indemnity clause that is normally...
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15th Aug
Practice notes
Management buyouts—summary of tax issues for management A management buyout, or MBO, involves the acquisition of a business by its existing management...
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15th Aug
Practice notes
UK characterisation of murabahaWhen the murabaha structure was being developed for use in the UK, practitioners understood that the structure's...
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Produced in partnership with King & Spalding 10th Aug
Practice notes
Lexis®PSL Tax—resources for banking lawyersThis Practice Note sets out a selection of key resources from Lexis®PSL Tax which may be helpful to banking...
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10th Aug
Practice notes
Tax considerations on a loan agreement—the tax credit clauseThis Practice Note:•explains:◦the purpose of the tax credit clause that is normally found...
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31st Jul
Practice notes
The impact of FATCA on facilities agreementsIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation...
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Produced in partnership with RPC 30th Jul

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