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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 Coronavirus (COVID-19) content

Q&As
Coronavirus (COVID-19)—what are the potential tax consequences of working remotely, including cross-border employment tax issues?As a result of...
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Produced in partnership with Laura Allwright of Simmons & Simmons and Darren Oswick of Simmons & Simmons 17th Sep
Practice notes
Electronic bundles in civil proceedingsEffective preparation of bundles is an essential element of a smooth, orderly hearing and something which...
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Produced in partnership with Quinn Emanuel Urquhart & Sullivan UK LLP 17th Sep
Practice notes
Coronavirus (COVID-19) and tax—impact on tax appeals and tax tribunalsAppeals and applications to the First-tier Tribunal and Upper Tribunal are both...
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16th Sep
Practice notes
Coronavirus (COVID-19)—tax implicationsThe government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that...
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15th Sep
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
Q&As
What are the implications of the coronavirus (COVID-19) pandemic on the economic substance regimes of the Crown Dependencies and Overseas...
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6th Sep
Q&As
Coronavirus (COVID-19)—what is the potential impact on transfer pricing?There are a range of issues that could arise for transfer pricing purposes,...
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Produced in partnership with Kapisha Vyas of Simmons & Simmons and Tomoko Ikawa of Simmons & Simmons 6th Sep
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
Taxation of coronavirus (COVID-19) government support paymentsDuring the coronavirus (COVID-19) pandemic, the UK government announced a series of...
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19th Aug
Q&As
Is there any saving provision under the current SDLT holiday rules for a transaction which has exchanged before 31 March 2021 but which completes...
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16th Aug
Q&As
Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under...
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16th Aug
Q&As
Can an employee who does not have a UK contract of employment be placed on furlough under the coronavirus (COVID-19) job retention scheme?This Q&A...
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16th Aug
Q&As
Coronavirus (COVID-19)—what are the potential VAT consequences of cancelling or aborting contracts due to coronavirus?Government recommendations on...
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Produced in partnership with Bryn Reynolds of Simmons & Simmons and Jo Crookshank of Simmons & Simmons 16th Aug
Q&As
Coronavirus (COVID-19)—what is the impact of the coronavirus-related restrictions on corporate tax residence and permanent establishments?Any...
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Produced in partnership with Martin Shah of Simmons & Simmons 16th Aug
Practice notes
Coronavirus Job Retention Bonus Scheme [Archived]ARCHIVED: This archived Practice Note is not maintained and is for background information only.UPDATE...
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11th Aug
Practice notes
Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)This Practice Note considers the ‘flexible furloughing’, revised version...
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11th Aug
Practice notes
Self-Employment Income Support SchemeUPDATE (4/8/21): There has been a modification to the turnover test in relation to certain partnerships, the...
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11th Aug

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