Joint ventures and tax

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Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 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
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 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
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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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 Joint ventures and tax content

Practice notes
Tax implications of establishing a joint venture partnershipThis Practice Note considers the UK tax aspects of the establishment of a joint venture...
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Produced in partnership with Arun Birla of Paul Hastings, Hannah Gray of Paul Hastings and Abigail Hung of Paul Hastings 5th Sep
Q&As
How is the contribution of land by an individual to a joint venture company to be documented?This Q&A assumes that the joint venture will take the...
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16th Aug
Practice notes
Tax implications of establishing a joint venture companyThis Practice Note considers the UK tax aspects of the establishment of a joint venture...
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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 Aug
Practice notes
Tax implications of international joint venturesThis Practice Note considers the key tax issues arising when structuring, operating and terminating an...
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Produced in partnership with Zoe Feller and Andrew Rink of Bird & Bird 15th Aug
Practice notes
Tax influences on choice of joint venture vehicleThis Practice Note considers how the principal UK tax aspects of the establishment, operation and...
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Produced in partnership with Arun Birla of Paul Hastings, Hannah Gray of Paul Hastings and Abigail Hung of Paul Hastings 15th Aug
Practice notes
Tax implications of operating and terminating a joint venture partnershipThis Practice Note considers the UK tax aspects of the operation and...
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Produced in partnership with Arun Birla of Paul Hastings, Hannah Gray of Paul Hastings and Abigail Hung of Paul Hastings 15th Aug
Practice notes
Transfer pricing and joint venturesThis Practice Note considers the UK tax aspects of the application of the UK’s transfer pricing rules to joint...
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Produced in partnership with Simon Gough and Caroline Brown of Bird & Bird LLP 15th Aug
Practice notes
Tax implications of contractual joint venturesThis Practice Note considers the UK tax aspects of the establishment, operation and termination of...
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Produced in partnership with Arun Birla of Paul Hastings, Hannah Gray of Paul Hastings and Abigail Hung of Paul Hastings 15th Aug
Practice notes
Tax implications of operating and terminating a joint venture companyThis Practice Note considers the UK tax aspects of the operation and termination...
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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 Aug
Precedents
Precedent tax clauses for a 50/50 joint venture agreement1Definitions and interpretation1.1In this Agreement, unless the context otherwise requires...
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Produced in partnership with Arun Birla of Paul Hastings, Hannah Gray of Paul Hastings and Abigail Hung of Paul Hastings 15th Aug
Precedents
Indemnity for tax deductions clause—joint venture agreement1Deductions from payments and indemnity for tax deductions1.1[Subject to anything to the...
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Produced in partnership with Arun Birla of Paul Hastings, Hannah Gray of Paul Hastings and Abigail Hung of Paul Hastings 15th Aug
Q&As
What are the benefits for a shareholder to a joint venture in financing the joint venture company using debt, such as loan note or loans, as opposed...
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Produced in partnership with Julian Henwood of Gowling WLG 12th Aug

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