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Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
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Produced in partnership with Ali Kazimi of Hansuke 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
Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes
Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
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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
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
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
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

Most recent Execution content

Precedents
Option 1—deed executed by an overseas company under its common seal, where one authorised signatory must sign the document that the...
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26th Sep
Precedents
Option 1—contract signed on behalf of an overseas company, where the authorised signatory is an individual Signed by [insert name...
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26th Sep
Precedents
Option 1—deed executed by each partner in the presence of a witness Executed as a deed by [insert name of partner] for and on...
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26th Sep
Precedents
Option 1—deed executed by a limited liability partnership under its common seal, where the limited liability partnership agreement...
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26th Sep
Precedents
Option 1—contract signed on behalf of a limited liability partnership Signed by [insert name of member or other authorised...
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26th Sep
Precedents
Option 1—deed executed by an individual general partner in the presence of a witness Executed as a deed by [insert name of...
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26th Sep
Precedents
Option 1—deed executed by an individual in the presence of a witness Executed as a deed by [insert name of individual] in the...
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26th Sep
Precedents
Option 1—contract signed on behalf of a company, where the authorised signatory is an individual Signed by [insert name of...
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26th Sep
Precedents
Option 1—contract signed by an individual general partner ...
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26th Sep
Precedents
Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
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26th Sep
Precedents
Option 1—deed executed by an individual attorney in the presence of a witness Executed as a deed by [insert name of individual]...
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26th Sep
Precedents
Option 1—contract signed by individual attorney Signed by [insert name of individual attorney] as attorney for [insert name of...
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26th Sep

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