Content written by the author of the leading textbook in this area and includes several sector specific Practice Notes. It links directly to Tolley’s Orange Tax Handbook, Tax Journal and key text De Voil.
Excellent practical content for loans, derivatives and debt capital markets. The content links directly to Tolley’s Yellow Tax Handbook, Simon’s Taxes, Tolley annuals, Tax Journal and key text Ghosh Johnson and Miller.
This is an area where many people find themselves a bit at sea. Our content is practical, detailed and covers the major issues in dealing with a tax enquiry or dispute.
When you need to delve deeper, Lexis®PSL Tax links you to trusted tax texts, including Tolley’s Yellow and Orange Tax Handbooks, Simon’s Taxes, Sergeant and Sims, De Voil, Tax Journal and Taxation.
This week's edition of Tax weekly highlights includes: (1) the Supreme Court decision in Zipvit confirming that no VAT recovery was available on...
Tax analysis: In Beard v HMRC, the First-tier Tax Tribunal (FTT) decided that payments debited from a capital account, such as a share premium...
Tax analysis: In Hexagon Properties Ltd, the First-tier Tax Tribunal (FTT) decided that the release of £3.5m of debt owed by the company to a bank was...
Tax analysis: In Zipvit v HMRC, the Supreme Court had previously made a reference to the Court of Justice as to whether a trader could recover VAT on...
This week's edition of Tax weekly highlights includes: (1) news analysis on the FTT decision in JTI, (2) the OECD publishing comments it has received...
Getting the Deal Through: Private Equity (Fund Formation) 2022Jurisdictions coveredThe following jurisdictions are covered in this report:Australia;...
Getting the Deal Through: Private Equity (Transactions) 2022Jurisdictions coveredThe following jurisdictions are covered in this report:Australia;...
Returning capital to shareholders—B share schemesA B share scheme returns excess capital to a company’s shareholders through the creation of B shares...
Taxation of tips and commission paymentsFORTHCOMING CHANGE: it was revealed in the Queen’s Speech on 14 October 2019 that the government intends to...
What is securitisation?Securitisation is a financing techniqueSecuritisation is a technique used to finance the ownership or sale of types of assets...
Asset purchase agreement—long form—conditional (buyer’s version)This Agreement is made on [insert day and month] 20[insert year]Parties1[insert name...
Share purchase agreement—pro-buyer—corporate seller—conditional—long formThis Agreement is made on [insert day and month] 20[insert...
Loan note instrument—takeover—loan note alternativeThis Loan Note Instrument is made on [insert day and month] 20[insert year]by1[insert name of...
Loan note instrument—private M&A—share purchaseThis Instrument is dated [insert date] 20[insert year]Parties1[Insert name of issuing company]...
Loan note instrument—buyout—managers£[insert number][insert rate]% [subordinated ]redeemable loan notes20[insert year][insert name of Issuer]This...
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
Tax incentives for individuals investing in AIM companiesVarious tax incentives are available to individuals investing in unlisted shares and...
Partnerships and VATA general partnership is treated, for VAT purposes, as though it were a separate taxable person.This note is about:•the nature of...
Partnership lossesThis Practice Note is about the calculation and use of losses (other than capital losses) made by general partnerships, limited...
Capital gains for connected personsThe capital gains legislation includes specific provisions for persons who are connected with one another. These...
Taxation of trading profits—basis, receipts and deductionsOnce a company has established that it has a trade (for which see Practice Note: What is a...
Directive for administrative cooperation in the field of taxation (DAC)—FAQsWhat is the directive for administrative cooperation (DAC)?In 2011, the...
Taxation of general partnershipsThis Practice Note is about the tax treatment of a general partnership formed under English law (as opposed to a...
Disguised investment management fee rulesThis Practice Note describes the tax code applicable to fund managers—the disguised investment management fee...
Wales: Land transaction tax (LTT)—particular transactions and taxpayersLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with...
SDLT—notifiable transactionsThis Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable...
Non-statutory clearancesCoronavirus (COVID-19): HMRC are unable to accept non-statutory clearance applications made by post due to COVID-19....
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
What is interest?Interest is an important concept in UK tax law. Specifically, an obligation to withhold UK income tax applies to payments of certain...
Tax controversy—Japan—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Japan published as part of the...
What is a rights issue?This practice note explains what a rights issue is.For more information on the corporate law aspects of rights issues,...
The European Securities & Markets Authority (ESMA) is an independent EU Authority which works to enhance investor protection and promotes stable financial markets. ESMA's responsibilities include assessing risks to investors and markets stability, completing a single rulebook for EU markets and directly supervising credit rating agencies and trade repositories.
The 'midstream' segment of the oil and gas industry falls between 'upstream' and 'downstream' activities, it usually refers to processing, storing, transporting, or even marketing of oil and gas.
A contract that entitles a party to buy or sell an asset for an agreed price on a specified date.
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