Tax for corporate lawyers

View Corporate by content type:

Latest Corporate News

Featured Corporate content

Practice notes
A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...
Read More >
19th May
Practice notes
Separate legal personality and the corporate veilCorporate legal personality—the Salomon principleA properly formed registered company is a separate...
Read More >
19th May
Practice notes
Authorised share capital—continued relevanceThe allotment of shares is governed by the Companies Act 2006 (CA 2006). The requirements that apply...
Read More >
19th May
Practice notes
Private companies limited by sharesWhat is a private company limited by shares?A private company limited by shares is a legal entity which is separate...
Read More >
19th May
Q&As
Can the board of a co-operative and community benefit society (a registered society) delegate powers to any third party, and can the registered...
Read More >
19th May
Practice notes
G20/OECD Principles of Corporate GovernanceThis Practice Note discusses the Principles of Corporate Governance (Principles) published by the Group of...
Read More >
Produced in partnership with Professor Brenda Hannigan of University of Southampton 19th May
Practice notes
The Prospectus Regulation—key changes in comparison to the Prospectus Directive regimeThis Practice Note provides an overview of the implementation of...
Read More >
19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
Read More >
Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
Notifying changes in share capital to Companies House—statement of capitalCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some...
Read More >
19th May
Q&As
What is the process for a redesignation of shares?This Q&A examines how a company may carry out a redesignation of shares, meaning a change in the...
Read More >
19th May
Practice notes
Financial assistance—a quick guideThe Companies Act 2006 (CA 2006) prohibits: •a public company (or its subsidiary) from giving financial assistance...
Read More >
19th May
Practice notes
Takeover Code—Rule 3—Independent adviceThis Resource Note outlines the main provisions of Rule 3 of The City Code on Takeovers and Mergers (Code),...
Read More >
19th May
Practice notes
Drafting and negotiating ancillary documents in a share purchase transactionThis Practice Note is part of the Share purchase transaction toolkit.In...
Read More >
19th May
Precedents
The Directors[insert company name][insert company address][insert date]Dear Directors,[insert company name] Limited (the Company)[I, OR We,][insert...
Read More >
19th May
Q&As
Is it possible to make a manuscript amendment to the consideration clause of a stock transfer form after signature?The correct process to be followed...
Read More >
19th May
Practice notes
Matters reserved for the boardThe UK Corporate Governance Code (UKCG Code) of the Financial Reporting Council (FRC) sets out standards of good...
Read More >
19th May

Most recent Tax for corporate lawyers content

Practice notes
Stamp duty and SDRT on the sale of certificated registered UK sharesFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July...
Read More >
31st Jul
Q&As
On a wait and see application, when the stock transfer forms are provisionally stamped, can you update the register of members or do you need to wait...
Read More >
31st Jul
Practice notes
Key tax considerations in an asset saleThe sale of a company's business can be structured as either:•a sale of the business assets owned by the...
Read More >
Produced in partnership with Mark Simpson of Squire Patton Boggs (UK) LLP 31st Jul
Practice notes
How are individuals taxed on distributions received from companies?This Practice Note explains the rules that apply to distributions made to UK...
Read More >
31st Jul
Practice notes
Tax warranties on a share saleWhen a person (the Buyer) buys a company, rather than the assets of a business, all of the historic liabilities of that...
Read More >
31st Jul
Practice notes
Insuring tax risk in transactionsDeal makers may look to insurance to manage a variety of risks inherent in transactions. In many situations, tax risk...
Read More >
Produced in partnership with Mary Duffy of AIG 31st Jul
Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
Read More >
31st Jul
Practice notes
Substantial shareholdings exemptionThe substantial shareholdings exemption (SSE) is an exemption from corporation tax on chargeable gains for certain...
Read More >
31st Jul
Practice notes
UK real estate investment trusts (REITs)—summaryFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The...
Read More >
Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
Read More >
31st Jul
Practice notes
CGT—business asset disposal relief (formerly entrepreneurs' relief)Business asset disposal relief (BADR), which was called entrepreneurs' relief for...
Read More >
Produced in partnership with Satwaki Chanda 30th Jul
Precedents
Stamp duty adjudication letter[Insert HMRC Stamp Office address][Insert date]Dear [insert organisation name]Purchase of shares in [insert name of...
Read More >
30th Jul
Precedents
Tax covenant—multiple individual sellers—buyer and seller wordingIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
30th Jul
Precedents
Tax covenant—single corporate seller—buyer and seller wordingIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
30th Jul
Precedents
Tax covenant—short form—buyer and seller wordingIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
30th Jul
Precedents
Client letter explaining the tax covenant and the tax warranties[Law firm’s letterhead][Addressed to client]Acquisition by [name of buyer] (the Buyer)...
Read More >
30th Jul
Practice notes
Tax issues on share buybacks for corporate lawyersA limited company may buy back its own shares, if certain conditions set out in the Companies Act...
Read More >
30th Jul

Popular documents