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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
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
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
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
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
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
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 Environmental taxes content

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
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
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
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

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