Joint ventures and tax

Joint ventures and tax guidance:

This Practice Note considers the UK tax aspects of the establishment, operation and termination of contractual joint ventures, and also considers how the joint venture...

Practice Note

FORTHCOMING CHANGE on extending market value rule to transfers of unlisted securities to connected companies: Following a consultation on aligning the stamp duty and SDRT...

Practice Note

FORTHCOMING CHANGE relating to a corporate capital loss restriction: Finance Bill 2019–20 will introduce a corporate capital loss restriction (CCLR), limiting companies’...

Practice Note

This Practice Note considers the key tax issues arising when structuring, operating and terminating an international joint venture, over and above those...

Practice Note

This Practice Note considers the UK tax aspects of the operation and termination of a joint venture operated through a limited liability company (JVCo), a separate legal...

Practice Note

This Practice Note considers the UK tax aspects of the operation and termination of a joint venture operated through a partnership. It is assumed for the purposes of this...

Practice Note

This Practice Note considers how the principal UK tax aspects of the establishment, operation and termination of a joint venture may impact on the choice between...

Practice Note

This Practice Note considers the UK tax aspects of the application of the UK’s transfer pricing rules to joint ventures, including in particular, when the rules apply and...

Practice Note