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Practice notes
FORTHCOMING CHANGE: As announced at Spring Budget 2021, Finance Bill 2021 provides that the corporation tax rate will:•increase to 25%, from 1 April...
13th Apr
Practice notes
Foundations are most often associated with Liechtenstein, but are also found in a number of other jurisdictions, such as Austria, Switzerland, Panama,...
13th Apr
Practice notes
This Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the UK’s withdrawal from the...
13th Apr
Practice notes
This Practice Note summarises the law, guidance and practice relating to the execution of simple contracts and deeds. It considers the key differences...
13th Apr
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response to the coronavirus...
13th Apr
Practice notes
In practice, academies and free schools differ significantly when it comes to their land holdings, although the legislation is the same for both.Note:...
Produced in partnership with Nicholas Hancox of Nicholas Hancox Solicitors 13th Apr
Practice notes
This Practice Note provides practical guidance on the execution of documents by overseas companies, primarily when execution takes place after 1...
13th Apr
Practice notes
This guide sets out the requirements for executing deeds in various international jurisdictions. The table provides a quick-reference summary of the...
Produced in partnership with Diego Krischcautzky of Marval, O’Farrell & Mairal 13th Apr
Practice notes
IntroductionThis Practice Note looks at the use of virtual and electronic signatures in property transactions and considers some of the practical...
13th Apr
Practice notes
Introduction to the EU legal systemThe EU legal system is sui generis—there is no other legal system it can be compared to, though it draws elements...
Produced in partnership with Laura Bolado of Andes Legal Consulting Ltd 12th Apr
Practice notes
Most of the work conducted throughout a probate matter is of a common nature. Consequently practitioners will find that they are, in essence,...
12th Apr
Practice notes
FORTHCOMING CHANGE: Finance Bill 2021 (FB 2021) will, in relation to tax arrangements (within the meaning of the GAAR) entered into at any time...
12th Apr
Practice notes
FORTHCOMING CHANGE: As described in this Practice Note, the scope of the UK’s disclosable arrangements rules was significantly reduced with effect...
12th Apr
Practice notes
Business asset disposal relief (BADR), which was called entrepreneurs' relief for tax years prior to 2020–21, is a capital gains tax (CGT) relief that...
Produced in partnership with Satwaki Chanda 12th Apr
Practice notes
When one or more individuals decide to start a business, they have a choice as to what vehicle they operate that business through. In addition to the...
12th Apr
Practice notes
The government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that relate specifically to the UK tax...
12th Apr
Practice notes
FORTHCOMING CHANGE: Finance Bill 2021 (FB 2021) will, in relation to tax arrangements (within the meaning of the GAAR) entered into at any time...
12th Apr
Practice notes
Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that age but is required...
12th Apr
Practice notes
Variation of trustsAs a general rule trustees are bound to carry out the settlor's wishes. However, circumstances may arise where a variation is...
12th Apr
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. Given the extensive data flows between the EEA and UK, equivalent EEA data...
Produced in partnership with Pillsbury Winthrop Shaw Pittman LLP 12th Apr

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