Joint ventures and tax

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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
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
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
Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 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
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 is about the meaning of a scheme of reconstruction for tax purposes.Tax neutrality is maintained where a company (company A) enters...
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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
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
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
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
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
The value shifting rules are anti-avoidance provisions. They are similar to the rules applying to depreciatory transactions in that they target the...
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9th Nov
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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9th Nov
Practice notes
A management buyout, or MBO, involves the acquisition of a business by its existing management team usually with the help of private equity financing....
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9th Nov
Practice notes
The international movement of capital rules should be considered whenever:•any non-UK tax resident subsidiary (referred to in this note as a foreign...
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9th Nov

Most recent Joint ventures and tax content

Practice notes
This Practice Note considers how the principal UK tax aspects of the establishment, operation and termination of a joint venture may impact on the...
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Produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP 15th Jan
Practice notes
This Practice Note considers the UK tax aspects of the establishment of a joint venture operated through a partnership. It is assumed for the purposes...
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Produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP 15th Jan
Practice notes
This Practice Note considers the UK tax aspects of the establishment of a joint venture operated through a limited liability company (JVCo), a...
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Produced in partnership with Daniella Abel of Proskauer Rose (UK) LLP and Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP 15th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Simon Gough and Caroline Brown of Bird & Bird LLP 15th Jan
Practice notes
This Practice Note considers the UK tax aspects of the establishment, operation and termination of contractual joint ventures, and also considers how...
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Produced in partnership with Arun Birla and Hannah Gray of Paul Hastings (Europe) LLP and Sara Stewart of Vinson & Elkins RLLP 15th Jan
Practice notes
This Practice Note considers the UK tax aspects of the operation and termination of a joint venture operated through a limited liability company...
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Produced in partnership with Sara Stewart of Vinson & Elkins RLLP and Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP 15th Jan
Practice notes
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...
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Produced in partnership with Arun Birla and Hannah Gray of Paul Hastings (Europe) LLP and Sara Stewart of Vinson & Elkins RLLP 15th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Zoe Feller and Andrew Rink of Bird & Bird 15th Jan
Q&As
There are two principal advantages in funding a joint venture company by way of debt rather than equity. However, these advantages need to be...
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Produced in partnership with Julian Henwood of Gowling WLG 8th Jan
Q&As
This Q&A assumes that the joint venture will take the form of a joint venture company (JVC) rather than a partnership or a contractual joint...
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6th Dec
Precedents
1Deductions from payments and indemnity for tax deductions1.1[Subject to anything to the contrary in this Agreement,] the Company shall make all...
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1st Dec
Precedents
1Definitions and interpretation1.1In this Agreement, unless the context otherwise requires the following expressions shall have the following...
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29th Nov

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