Practice notes

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Practice notes
LegalisationMost documents that a notary public or a scrivener notary notarise are intended to be effective in a country or jurisdiction other than...
29th Nov
Practice notes
The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or...
29th Nov
Practice notes
The Notaries Society has prepared a useful leaflet providing a brief history and describing the work of the notaries profession which is available in...
29th Nov
Practice notes
The Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the US Internal Revenue Service (the IRS) administrative...
Produced in partnership with John Narducci (Partner) and Stephen C Lessard (Associate) of Orrick, Herrington & Sutcliffe LLP 29th Nov
Practice notes
This Practice Note:•explains what a whole business securitisation is—a whole business securitisation may also be referred to as an operating asset...
29th Nov
Practice notes
Tax is a key consideration when selecting an appropriate structure for holding UK commercial property. The most common form of investment in UK...
Produced in partnership with James Meakin of Dentons 29th Nov
Practice notes
This Practice Note:•explains:◦the purpose of the tax indemnity clause that is normally found in a loan agreement, and◦that the standard drafting of...
29th Nov
Practice notes
A secondary buyout (SBO) is broadly where a private equity firm buys a business that has previously been subject to a buyout. This Practice Note...
29th Nov
Practice notes
This Practice Note summarises the main tax issues arising for the UK acquisition group in a private equity-backed buyout.In particular the...
29th Nov
Practice notes
A management buyout, or MBO, involves the acquisition of a business by its existing management team usually with the help of private equity financing....
29th Nov
Practice notes
When does a tax lawyer get involved in a bond issue?A tax lawyer is often not called upon until:•the company wishing to raise finance has already...
29th Nov
Practice notes
Cryptoassets, exchange tokens, utility tokens and security tokensIt started with Bitcoin (see below). An avalanche of other non-traditional currencies...
Produced in partnership with Etienne Wong of Old Square Tax Chambers 29th Nov
Practice notes
Background to FATCAFATCA is so-called because it derives from the Foreign Account Tax Compliance provisions in Subtitle A of Title V (offset...
Produced in partnership with Tamara Box (Partner), Angelo Ciavarella (Partner), Caspar Fox (Partner), Annette Beresford (Senior Associate) and Simon Hugo (Senior Associate) of Reed Smith LLP 29th Nov
Practice notes
This tax 'tracker' tool displays the current status of both US FATCA and UK FATCA intergovernmental agreements (IGA).The tracker is split into five...
29th Nov
Practice notes
It is standard market practice for loan agreements (also known as facility agreements), whether bilateral or syndicated, to:•prohibit a borrower from...
Produced in partnership with Eloise Walker of Pinsent Masons 29th Nov
Practice notes
This Practice Note considers the UK taxation treatment of securitisation companies that fall within the scope of the permanent securitisation regime....
29th Nov
Practice notes
This Practice Note outlines the tax issues that should be considered when a company seeks to restructure its external debt obligations.Other Practice...
Produced in partnership with Jenny Doak of Weil Gotshal & Manges LLP 29th Nov
Practice notes
The profits and losses arising to a company from its derivative contracts are, like its profits and losses from its loan relationships, generally...
29th Nov
Practice notes
The regime for UK real estate investment trusts (UK REITs, or just REITs) was introduced on 1 January 2007.There are currently around 50 UK REITs,...
Produced in partnership with Charles Goddard of Rosetta Tax 29th Nov
Practice notes
BREXIT: This document contains guidance on subjects impacted by the UK’s withdrawal from the EU including: •on 1 March 2019 the Value Added Tax (Input...
29th Nov

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