Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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...
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...
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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...
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
When does a share buyback carried out by a limited company take effect?A private limited company will only buy back its own shares off-market pursuant...
On a share buyback carried out by a UK company, one would usually expect any proceeds received by a UK shareholder in excess of the subscription price...
If a company buys back shares from two shareholders where the consideration for each is under £1,000, but for both together is more than £1,000, are...
Can AIM shares qualify for the recognised growth market exemption from stamp duty and SDRT?The recognised growth market exemption from stamp duty and...
Key CGT implications for shareholders in a rights issueThis practice note:•explains the key CGT (shorthand for capital gains tax and corporation tax...
VCTs—introduction, tax reliefs and returnsLike the enterprise investment scheme (EIS), the VCT regime is designed to encourage investment in smaller,...
EIS—process for seeking advance assurance and claiming reliefThe EIS is designed to encourage investment in smaller, higher-risk trading companies by...
Stamp duty and SDRT implications of a rights issueThis Practice Note explains the key stamp duty and stamp duty reserve tax (SDRT) implications of a...
Tax consequences of share buybacksA limited company may buy back shares that it has in issue, provided certain conditions set out in the Companies Act...
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