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Practice notes
Coronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support the employed. For more detail on...
Produced in partnership with David Smith of DLA Piper 13th Apr
Practice notes
This Tax tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other...
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
FORTHCOMING CHANGE: Finance Bill 2021 introduces new rules, that will apply retrospectively from 1 April 2021, that will apply on the disposal of...
Produced in partnership with Martin Wilson 12th Apr
Practice notes
Selecting the right share scheme is fundamental to ensuring that the arrangement meets the company’s specific needs and objectives.This Practice Note...
12th Apr
Practice notes
This Practice Note sets out the obligations imposed by the construction industry scheme (CIS) rules on sub-contractors, including:•registration•the...
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
The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of sub-contractors in the construction industry...
12th Apr
Practice notes
Capital allowances are the means by which a taxpayer can obtain a deduction when calculating taxable profits for some, but not all, forms of capital...
Produced in partnership with Martin Wilson 12th Apr
Practice notes
This Practice Note is about the VAT reverse charge for building and construction work, which has applied since 1 March 2021.The charge was originally...
Produced in partnership with Martin Scammell 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
The UK tax legislation contains various provisions whereby one person may be made responsible for the tax liability of another. These are known as...
Produced in partnership with Satwaki Chanda 12th Apr
Practice notes
This Practice Note is about the scope of the VAT exemption for property transactions. In many cases the exemption is overridden by other provisions,...
Produced in partnership with Martin Scammell 12th Apr
Practice notes
In practice, a tax lawyer is likely to come across the construction industry scheme (CIS) rules when representing:•a party to:◦a construction...
12th Apr
Practice notes
The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of sub-contractors in the construction industry...
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
Coronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary measures to support both the employed and the...
Produced in partnership with Anne Redston 12th Apr
Practice notes
This Practice Note details the obligations imposed by the construction industry scheme (CIS) rules on contractors, covering the requirement...
12th Apr

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