Devolution

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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 Devolution content

Practice notes
Scottish general anti-avoidance rule (Scottish GAAR)The Scottish general anti-avoidance rule (Scottish GAAR) aims to protect revenue through...
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Produced in partnership with Andrew Ford of Barr & Ford Limited 6th Sep
Practice notes
Wales: Land transaction tax (LTT)—particular transactions and taxpayersLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with...
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Produced in partnership with Andrew Evans of Geldards LLP 30th Aug
Practice notes
Wales: Land transaction tax (LTT)—the basicsThis Practice Note provides an overview of land transaction tax (LTT) which replaced stamp duty land tax...
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Produced in partnership with Andrew Evans of Geldards LLP 30th Aug
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and rates of LBTTHow is LBTT calculated?The amount of land and buildings...
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Produced in partnership with Ronnie Brown of Burness Paull 30th Aug
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayersFORTHCOMING CHANGE relating to PAIFs and CoACS: The Scottish...
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Produced in partnership with Ronnie Brown of Burness Paull 30th Aug
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—administration and complianceCORONAVIRUS (COVID-19): Revenue Scotland is not processing paper...
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Produced in partnership with Ronnie Brown of Burness Paull 16th Aug
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—the basicsLand and buildings transaction tax (LBTT) replaced stamp duty land tax (SDLT) in...
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Produced in partnership with Ronnie Brown of Burness Paull 16th Aug
Practice notes
Wales: Land transaction tax (LTT)—chargeable consideration and rates of LTTLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales...
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Produced in partnership with Andrew Evans of Geldards LLP 16th Aug
Practice notes
Wales: Land transaction tax (LTT)—administration and complianceCORONAVIRUS (COVID-19): There is a delay in processing correspondence (including...
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Produced in partnership with Andrew Evans of Geldards LLP 16th Aug
Practice notes
Tax—devolution trackerThe tracker is split into two main parts:•tracking by country, which is split down into:◦Wales◦Scotland, and◦Northern Ireland,...
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15th Aug
Practice notes
An introduction to devolution in Scotland, Wales and Northern IrelandIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December...
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Produced in partnership with Andrew Mylne, Head of Non-Government Bills Unit, Scottish Parliament 12th Aug
Practice notes
Scottish landfill taxWhat is Scottish landfill tax?Scottish landfill tax (SLfT) is an environmental tax administrated by Revenue Scotland with support...
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Produced in partnership with Angus Evers of Shoosmiths 11th Aug
Practice notes
Landfill disposals tax (Wales)What is landfill disposals tax?Landfill disposals tax is an environmental tax administrated by the Welsh Revenue...
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Produced in partnership with Angus Evers of Shoosmiths 11th Aug

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