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Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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19th May
Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
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
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
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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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
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
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
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
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

Most recent Energy and environment content

Practice notes
Getting the Deal Through: Oil Regulation 2021Jurisdictions coveredThe following jurisdictions are covered in this report:Argentina; Brazil; Denmark;...
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31st Jul
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 31st Jul
Practice notes
Aggregates levyWhat is the aggregates levy?The aggregates levy is an environmental tax administered by HMRC on the commercial exploitation of...
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Produced in partnership with Begonia Filgueira FIEMA of Acuity Legal 31st Jul
Practice notes
The Carbon Plan [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.Brexit impact11 pm (GMT) on 31 December 2020 marks the...
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31st Jul
Practice notes
Enhanced capital allowancesWhat is an enhanced capital allowance?An enhanced capital allowance (ECA) is a tax relief for businesses on their...
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31st Jul
Practice notes
Petroleum revenue taxThis Practice Note is about the rules on petroleum revenue tax (PRT), which was payable by oil companies on the value of oil and...
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Produced in partnership with Phil Greatrex of CW Energy LLP 31st Jul
Practice notes
EU Emissions trading system—outlineThe EU emissions trading system (EU ETS) covers approximately 11,000 power stations and industrial plants in 31...
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31st Jul
Practice notes
Decommissioning—decommissioning relief deedThe Decommissioning Relief Deed (DRD) is a contract between the UK government and a 'Qualifying Company'...
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Produced in partnership with Isla Stewart of Matheson 31st Jul
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 31st Jul
Practice notes
Landfill tax—England and Northern IrelandBrexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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Produced in partnership with Angus Evers of Shoosmiths 31st Jul
Practice notes
Oil and gas—corporation tax and the supplementary chargeUK resident companies, and non-UK resident companies with a UK permanent establishment or that...
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Produced in partnership with Phil Greatrex of CW Energy LLP 31st Jul
Practice notes
CRC—key changes [Archived]ARCHIVED:This Practice Note has been archived and is not maintained.The Carbon Reduction Commitment Energy Efficiency Scheme...
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31st Jul
Practice notes
Requirement to give security for environmental taxesSTOP PRESS: This overview is being updated in light of the Finance Act 2018 and other amendments...
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31st Jul
Practice notes
Climate change agreements (CCA)Brexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into...
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Produced in partnership with Angus Evers of Shoosmiths 30th Jul
Practice notes
Climate change levyBrexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
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Produced in partnership with Angus Evers of Shoosmiths 30th Jul
Practice notes
Land remediation reliefWhat is land remediation relief?Land remediation relief (LRR) is a relief from corporation tax for expenditure on remediating...
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Produced in partnership with Begonia Filgueira FIEMA of Acuity Legal 30th Jul

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