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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 Corporate law for tax lawyers content

Practice notes
Coronavirus (COVID-19)—impact on annual accounts and reportsBackgroundThis Practice Note considers the impact that the coronavirus (COVID-19) pandemic...
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14th Sep
Practice notes
Joint, several, and joint and several liabilityContractWhere a contract is made by two or more parties it may contain a promise or obligation made by...
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13th Sep
Practice notes
PSC register—the people with significant control regimeCoronavirus (COVID-19) IMPACT: Certain aspects of the PSC regime are affected by temporary...
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6th Sep
Practice notes
Asset purchasesA business can be acquired by one of two methods: an asset purchase or a share purchase. The two types of transaction are fundamentally...
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27th Aug
Practice notes
Coronavirus (COVID–19)—impact on company filing and administrative proceduresThis Practice Note summarises the key ways in which company filing and...
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25th Aug
Practice notes
Admission to AIM—requirementsA company applying for admission to trading on AIM (AIM admission) must meet the requirements of the AIM Rules for...
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25th Aug
Practice notes
Private company redemptions of shares—initial considerationsA limited company that proposes to carry out a redemption of redeemable shares must comply...
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18th Aug
Q&As
Is a shareholder prevented from future involvement in a trade where entrepreneurs’ relief has been claimed on a distribution of assets as a part of a...
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16th Aug
Practice notes
Returning capital to shareholders—B share schemesWhat is a B share scheme and why is it used?A B share scheme is one method used by UK companies to...
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Produced in partnership with Glafkos Tombolis 13th Aug
Practice notes
Open offersThis Practice Note focuses on the key aspects of open offers and the matters that require consideration when an open offer is being carried...
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Produced in partnership with James Ufland of Slaughter and May and Chris McGaffin of Slaughter and May 12th Aug
Practice notes
Share buybacks—the legal frameworkA limited company may buy back shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006)...
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12th Aug
Practice notes
Auction sales—asset purchaseAuction processes play an important role in particular industries, for example, in the private equity industry or in...
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12th Aug
Practice notes
Types of secondary offersIntroductionWhere a company:•listed on the Official List of the Financial Conduct Authority and admitted to trading on the...
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Produced in partnership with Chris McGaffin of Slaughter and May. 12th Aug
Practice notes
PlacingsIntroductionThis Practice Note focuses on types of placings and certain matters that require consideration when a placing is being carried out...
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Produced in partnership with Chris McGaffin of Slaughter and May. 12th Aug
Practice notes
Share capital and its maintenanceA company’s share capital comprises the number of shares it has issued and allotted to shareholders at any given...
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12th Aug
Practice notes
Structuring a takeover—offers vs schemes of arrangementThis Practice Note contrasts and compares the principal features of the two most commonly...
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Produced in partnership with Julian Henwood of Gowling WLG 12th Aug
Practice notes
Rights issues—key considerationsThis Practice Note focuses on the key legal considerations when a rights issue is being carried out by a company...
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Produced in partnership with James Ufland of Slaughter and May and Chris McGaffin of Slaughter and May 12th Aug
Practice notes
The nature of a limited partnership and its legal frameworkSources of limited partnership lawThe main body of law governing a limited partnership...
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12th Aug
Practice notes
The nature of a limited liability partnership and its legal frameworkA limited liability partnership (LLP) is not a partnership but a body corporate...
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12th Aug
Practice notes
General legal issues to consider in share purchase transactionsThis Practice Note is part of the Share purchase transaction toolkit.As well as...
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12th Aug

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