Tax Law

In corporate tax, there’s no hiding. An opinion won’t cut it, unless it’s backed up by authority. And in such a complex, ever-changing area there’s no room for mistakes.

Clear, no-nonsense practice notes take you through what you need to know – with direct links straight to the right part of the trusted tax bibles: Tolley’s Yellow and Orange Tax Handbooks, Simon’s Tax Cases and HMRC’s Manuals. And when you need to delve deeper, direct links to trusted authority, including Simon’s Taxes, Sergeant and Sims on Stamp Taxes, De Voil Indirect Taxes, Tolley’s Tax Annuals, plus articles from Tax Journal and Taxation, in Lexis®Library.

Easy to use, up-to-date, all in one place and always accurate.

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Featured Tax content

Practice notes
The regime for property authorised investment funds (PAIFs, or as HMRC use in regulations and their published guidance, Property AIFs)) was introduced...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 12th Jan
Practice notes
Overdrafts, term loans and revolving credit facilitiesThree common types of loan facility are:•overdrafts•term loans, and•revolving credit facilities...
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9th Nov
Practice notes
A damages or compensation payment may attract VAT. This depends on exactly what the payment is for. If it is purely compensatory, it will be outside...
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9th Nov
Practice notes
Where a dispute is brought to an end by a payment of damages or compensation, whether under a court order or an out-of-court settlement agreement:•the...
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9th Nov
Practice notes
This Practice Note explains:•what a determination in respect of direct tax (ie a direct tax determination) is•when HMRC might issue a direct tax...
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Produced in partnership with Philip Rutherford 12th Jan
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
It is standard market practice for loan agreements (also known as facility agreements), whether bilateral or syndicated, to:•prohibit a borrower from...
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Produced in partnership with Eloise Walker of Pinsent Masons 12th Jan
Practice notes
This Practice Note describes the law and practice relating to elections under section 198 or 199 of the Capital Allowances Act 2001 (CAA 2001), which...
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Produced in partnership with Martin Wilson 12th Jan
Practice notes
The reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are described in Practice Notes:...
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Produced in partnership with Zoe Feller of Bird & Bird 12th Jan
Practice notes
It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a sale of all the shares...
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9th Nov
Practice notes
Plant and machinery allowances are the most widely used form of capital allowance. Plant and machinery is often (wrongly) interpreted as if the terms...
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Produced in partnership with Martin Wilson 12th Jan
Practice notes
Unilateral relief, like double tax relief, aims to relieve double taxation. Subject to certain conditions being satisfied and specific limits,...
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9th Nov
Practice notes
FORTHCOMING CHANGE: HMRC is consulting (13 July to 10 August 2020) on draft regulations to provide a deduction from a UK entity’s equity and...
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Produced in partnership with Charlotte Sallabank of Katten Muchin Rosenman UK LLP 12th Jan
Practice notes
Stamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from 1 April 2015. From that...
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9th Nov
Practice notes
FORTHCOMING CHANGE relating to property rich collective investment vehicles and certain investors: HMRC is consulting until 16 December 2020 on draft...
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9th Nov
Practice notes
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 12th Jan

Most recent Tax content

Precedents
2% SDLT surcharge for non-residents—training materialsThese Training Materials cover the 2% stamp duty land tax (SDLT) surcharge that applies from 1...
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12th May
Practice notes
Disclosure of tax avoidance schemes—procedureFORTHCOMING CHANGE relating to Finance Bill 2021: Finance Bill 2021 (FB 2021) introduces a new...
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12th May
Practice notes
UK country-by-country reportingCoronavirus (COVID-19): HMRC has stated in its International Manual that if a person cannot make a report due to...
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12th May
Practice notes
Tax—consultation and legislation trackerThis Tax tracker shows the current status of, and developments on, consultations (both formal and informal)...
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12th May
Practice notes
Employment status—why it mattersCoronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary measures to support...
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Produced in partnership with Anne Redston 12th May
Practice notes
Self-Employment Income Support SchemeThis Practice Note considers the Self-Employment Income Support Scheme (SEISS) under which self-employed...
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12th May
Precedents
Retained EU law—training materialsThese training materials consist of template PowerPoint slides that can be used as the basis of one or more training...
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12th May
Practice notes
CRC—key changes [Archived]ARCHIVED:This Practice Note has been archived and is not maintained.The Carbon Reduction Commitment Energy Efficiency Scheme...
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12th May
Practice notes
Brexit legislation tracker 2017–19 [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. It tracks the progress of UK...
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12th May
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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12th May
Practice notes
Job Support SchemeSTOP PRESS (9/11/20): On 30 October 2020, HMRC published 11 guidance notes giving further details of eligibility for the Job Support...
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12th May
Practice notes
Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)This Practice Note considers the ‘flexible furloughing’, revised version...
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12th May
Practice notes
Coronavirus Job Retention Bonus Scheme [Archived]ARCHIVED: This archived Practice Note is not maintained and is for background information only.UPDATE...
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12th May
Practice notes
Brexit timelineOn 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU. On 29...
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12th May
Practice notes
Ordinary share capital—what it means and why it matters for UK tax purposesThe concept of ordinary share capital is important for UK tax purposes....
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Produced in partnership with Michael McGowan 11th May
Practice notes
UK tax implications of overseas entity classification and distributions from overseas entitiesAn overseas entity may be characterised for UK tax...
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Produced in partnership with Robert Langston of Saffery Champness 11th May
Practice notes
Entity classification case law and HMRC's interpretationIt is necessary to characterise overseas entities for UK tax purposes, as this will determine...
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Produced in partnership with Michael McGowan 11th May
Practice notes
Dual resident investing companies (DRICs)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation...
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Produced in partnership with Robert Langston of Saffery Champness 11th May
Practice notes
Brexit and tax—the continued application of EU lawThis Practice Note is about the extent to which EU law continues to apply to the UK’s tax rules...
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11th May

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