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Practice notes
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...
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19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
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19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?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...
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19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent Budgets and Finance Bills content

Q&As
When does the extension of the IR35 rules to public sector bodies as set out by the Finance Bill 2017 apply?Finance Bill 2017 (FB 2017) contains a...
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1st Aug
Q&As
When do the changes to the NICs treatment of payments in lieu of notice (PILONs) and termination payments in excess of £30,000 take effect?First, the...
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1st Aug
Practice notes
Tax—Finance Bill 2022 trackerThis Practice Note contains information on the Finance Bill 2022 (FB 2022, also known as Finance Bill 2021–22). It tracks...
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31st Jul
Practice notes
2021–22—Budget and Finance Bill—Tax analysisThis Practice Note draws together content on the fiscal events throughout the tax year 2021–22 starting...
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31st Jul
Practice notes
Tax—Finance Act 2019—progress through Parliament [Archived]This Practice Note contains information on Finance Act 2019 (FA 2019) which received Royal...
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31st Jul
Practice notes
Finance Act 2016—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
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31st Jul
Practice notes
Finance Act 2015—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
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31st Jul
Practice notes
Tax—Finance Act 2020—progress through Parliament [Archived]This Practice Note contains information on the Finance Act 2020 (FA 2020) which received...
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31st Jul
Practice notes
2020–21—Budget and Finance Bill—Tax analysis [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note draws...
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31st Jul
Practice notes
Tax—Finance Act 2021—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
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31st Jul
Practice notes
2017–18—Budget, Finance Bill and Spring Statement—Tax analysis [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This...
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31st Jul
Practice notes
Autumn Statement 2015 to Finance Bill 2016—Lexis®PSL Tax Analysis [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This...
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31st Jul
Practice notes
2018–19—Budget, Finance Bill and Spring Statement—Tax analysis [Archived]This Practice Note draws together content on the fiscal events throughout the...
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31st Jul
Practice notes
Autumn Statement 2016 to Finance Bill 2017—Tax Analysis [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This Practice...
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31st Jul
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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31st Jul
Practice notes
Finance Act 2017—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note...
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31st Jul
Practice notes
2019–20—Budget and Finance Bill—Tax analysis [Archived]This Practice Note draws together content on the fiscal events throughout the tax year 2019–20...
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31st Jul
Practice notes
Finance (No 2) Act 2015—progress through ParliamentThis Practice Note contains information on Finance (No 2) Act 2015 (F(No 2)A 2015) which received...
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31st Jul
Practice notes
Autumn Statement 2014 to Finance (No 2) Act 2015—Lexis®PSL Tax Analysis [Archived]ARCHIVED: This Practice Note has been archived and is not...
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30th Jul
Practice notes
Finance Act 2014—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
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30th Jul

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