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...
Doing business in: IndonesiaUpdated in September 2021IntroductionThe business environmentForming a companyFinancing a companyOpening a branch office...
Doing business in: PolandUpdated August 2020IntroductionThe Polish economy not been left unscathed by the coronavirus (COVID-19) health crisis. Like...
Doing business in: FranceUpdated in November 2019IntroductionFrance is an open market economy and provides a business-friendly environment with strong...
Doing business in: GermanyUpdated in December 2019IntroductionGermany is the strongest economy in Europe and one of the largest worldwide. Its central...
Produced in partnership with Regina Glaser, Torsten Groß, Dominik Eickemeier, Dr Vinzenz Bödeker, Fabian Gaffron, Dr André Szesny, Rainer Dr Velte and Dr Bodo Dehne11th Aug
Doing business in: BrazilUpdated in June 2021IntroductionBrazil is the fifth largest country in the world by both geographical area (3,287,956 sq mi),...
Doing business in: ArgentinaUpdated August 2020IntroductionThe Argentine Republic is sub-divided in 23 provinces and one federal district, the City of...
Doing business in: ChinaUpdated in April 2019IntroductionThe business environmentForming a companyFinancing a companyOpening a bank accountUtilising...
Doing business in: JapanUpdated in July 2021IntroductionThe business environmentForming a companyFinancing a companyOpening a branch officeOpening a...
Doing business in: KoreaUpdated in August 2020IntroductionThe business environmentForming a companyOpening a branch officeFinancing a companyOpening a...
Doing business in: TaiwanUpdated in August 2020IntroductionThe business environmentForming a companyFinancing a companyOpening a branch officeOpening...
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