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Practice notes
Illegal workers—civil and criminal sanctionsCoronavirus (COVID-19): This Practice Note is updated to take account of changes relating to the...
3rd Aug
Practice notes
Individuals—reviewable transactions—PropertyTransactions at an undervalueA transaction at an undervalue is a transaction which is made by a debtor:•by...
3rd Aug
Practice notes
Charities and the relief of povertyFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14...
3rd Aug
Practice notes
Charity trustees—a brief guideFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14...
Produced in partnership with Francesca Quint of Radcliffe Chambers 3rd Aug
Practice notes
Promoters of tax avoidance schemesFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected to be enacted as the...
2nd Aug
Practice notes
HMRC information powersHMRC's powers to check a person's tax position are in Schedule 36 to the Finance Act 2008.The powers enable HMRC to:•obtain...
2nd Aug
Practice notes
Introductory guide to stamp taxesFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July 2021: With effect from 19 July 2021,...
2nd Aug
Practice notes
Coronavirus (COVID-19) immigration resourcesThis Practice Note is a compilation of links to useful information, news and news analysis in relation to...
2nd Aug
Practice notes
Stamp duty on transfers—consideration and calculationFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July...
2nd Aug
Practice notes
Stamp duty on transfers—scope, administration and enforcementFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July 2021:...
2nd Aug
Practice notes
Coronavirus (COVID-19)—tax implicationsThe government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that...
2nd Aug
Practice notes
Interaction between SDRT and stamp dutyFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July 2021, the...
2nd Aug
Practice notes
Stamp duty reserve tax—when it appliesFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July 2021, the...
2nd Aug
Practice notes
What does stamp duty apply to?FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July 2021, the government...
2nd Aug
Practice notes
The Public GuardianThe Public Guardian is a statutory office-holder and an appointee of the Lord Chancellor. The holder of the role of Public Guardian...
2nd Aug
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September 2017,...
2nd Aug
Practice notes
The right to work in the UK—settled status and British citizenshipA person who qualifies for settled status or British citizenship has an...
2nd Aug
Practice notes
Fifth Money Laundering Directive—what’s changed? [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.The Fourth Money...
1st Aug
Practice notes
UK GDPR—the basicsThis Practice Note explains, in simple terms, the key features of the UK General Data Protection Regulation (UK GDPR). See also...
1st Aug
Practice notes
Bribery and corruption risk management guideWhy you need to manage this riskThe Bribery Act 2010 (BA 2010) came into force on 1 July 2011. It includes...
1st Aug

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