Clarke Willmott

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Paul Davies
Clarke Willmott
Phil Roberts
Clarke Willmott
Contributions by Clarke Willmott

4

EPC, split EPC and multi-party contract projects
EPC, split EPC and multi-party contract projects
Practice notes

This Practice Note examines each of the most commonly used methods of procurement for energy projects in the UK (EPC, split EPC and multi-party contract procurement) and identifies advantages and disadvantages for each.

The HGCRA 1996 and energy projects—the issue of mixed contracts
The HGCRA 1996 and energy projects—the issue of mixed contracts
Practice notes

This Practice Note considers the circumstances in which the Housing Grants, Construction and Regeneration Act 1996 applies to energy projects in the UK, and some of the issues which arise in practice.

The importance of testing in energy projects
The importance of testing in energy projects
Practice notes

This Practice Note focuses on the importance of testing procedures and defects mechanisms under the FIDIC Silver Book (1999 and 2017 editions) and other commonly used construction contracts in the energy sector. The Practice Note looks at practical considerations which need to be considered in energy projects in relation to completion, take over and testing.

Time and delay damages in energy projects
Time and delay damages in energy projects
Practice notes

This Practice Note examines the delay damages mechanisms in place to protect an employer in the event of delay, and the relevant clauses of the FIDIC contracts and some of the other standard form contracts used in the energy sector relating to delay damages.

Contributions by Clarke Willmott Experts

84

Bare trusts—IHT
Bare trusts—IHT
Practice notes

This Practice Note explains that a ‘bare trust’ is an arrangement where the legal ownership of property is in a different name from that of the person beneficially entitled to it. It considers some of the situations in which a bare trust might arise and why they might be used, the inheritance tax (IHT) status of a bare trust and the duties of a bare trustee.

Bare trusts—income tax and CGT
Bare trusts—income tax and CGT
Practice notes

This Practice Note explains how trustees of bare trusts are treated for income tax and capital gains tax (CGT) purposes. It provides examples of bare trusts and the reporting and compliance obligations of trustees and beneficiaries of such trusts.

CGT—basic principles for trusts
CGT—basic principles for trusts
Practice notes

This Practice Note considers the basic capital gains tax (CGT) principles which apply to trusts, including the CGT consequences of an individual transferring property into a trust, the trustees making actual or deemed disposals of trust property and transfers between trusts.

CGT—hold-over relief for trusts and individuals
CGT—hold-over relief for trusts and individuals
Practice notes

This Practice Note provides an overview of hold-over relief from capital gains tax (CGT), with particular emphasis on the operation of the relief in the context of trusts. It also explains the conditions that need to be satisfied in order to claim hold-over relief, how to make and withdraw a claim and the restrictions on the relief, including in the context of settlor-interested trusts and transfers to non-UK residents.

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