Practice notes

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Practice notes
General nature of beneficiaries’ rightsThe right of the beneficiaries of a trust is generally considered in Scots law to be only a personal right, but...
Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 29th Nov
Practice notes
Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...
Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 29th Nov
Practice notes
DefinitionsIt is difficult to find a wholly satisfactory definition of ‘trust’, given the range of situations where trusts arise.The trust does not...
Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 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
A foundational principle of the loan relationships regime is that the profits and losses to be brought into account for corporation tax purposes on a...
29th Nov
Practice notes
This Practice Note outlines how a taxable person who has accounted for and paid VAT on a supply, but who is not paid the price for that supply, may...
Produced in partnership with Etienne Wong of Old Square Tax Chambers 29th Nov
Practice notes
This Practice Note outlines the tax issues that are relevant where creditors seek to enforce their security over the assets of a company, or corporate...
Produced in partnership with Jenny Doak of Weil Gotshal & Manges LLP 29th Nov
Practice notes
This Practice Note outlines the main tax implications where a company implements a company voluntary arrangement (CVA) under Part I of the Insolvency...
Produced in partnership with Anthony Davis and Julia Fox of Deloitte LLP 29th Nov
Practice notes
STOP PRESS relating to insolvency and tax: Finance Act 2020 introduced provisions where:•with effect for business insolvencies that commence on or...
Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 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
The economic climate can lead to instances of distressed debt portfolios changing hands. In such a climate, typically banks seek to reduce their...
Produced in partnership with Jenny Doak of Weil Gotshal & Manges LLP 29th Nov
Practice notes
A foundational principle of the loan relationships regime is that companies are taxed on their borrowing and lending activities and other forms of...
29th Nov
Practice notes
This Practice Note is about the tax implications of liquidation demergers, also known as section 110 demergers, after section 110 of the Insolvency...
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
STOP PRESS relating to insolvency and tax: Finance Act 2020 introduced provisions where:•with effect for business insolvencies that commence on or...
Produced in partnership with David Irvine of Kirkland & Ellis LLP, Stuart Pibworth of Weil, Gotshal & Manges (London) LLP and Philip Ridgway of Temple Tax Chambers 29th Nov
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...
29th Nov
Practice notes
A foundational principle of the loan relationships regime is that the profits and losses to be brought into account for corporation tax purposes on a...
29th Nov
Practice notes
This Practice Note:•outlines the main UK tax provisions that apply where a fixed charge receiver sells assets owned by a company, and•answers the...
Produced in partnership with Anthony Davis and Julia Fox of Deloitte LLP 29th Nov
Practice notes
Coronavirus (COVID-19): The Financial Conduct Authority (FCA) has published guidance for regulated firms and information for consumers which are valid...
Produced in partnership with Alistair Drummond of DLA Piper 29th Nov
Practice notes
Coronavirus (COVID-19): During the current pandemic, legislation and changes to practice and procedure in the courts and tribunals have been...
29th Nov

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