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Practice notes
Plant and machinery allowances are the most widely used form of capital allowance. Plant and machinery is often (wrongly) interpreted as if the terms...
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Produced in partnership with Martin Wilson 12th Jan
Practice notes
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 sale of all the shares...
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9th Nov
Practice notes
The reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are described in Practice Notes:...
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Produced in partnership with Zoe Feller of Bird & Bird 12th Jan
Practice notes
This Practice Note describes the law and practice relating to elections under section 198 or 199 of the Capital Allowances Act 2001 (CAA 2001), which...
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Produced in partnership with Martin Wilson 12th Jan
Practice notes
It is standard market practice for loan agreements (also known as facility agreements), whether bilateral or syndicated, to:•prohibit a borrower from...
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Produced in partnership with Eloise Walker of Pinsent Masons 12th Jan
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
This Practice Note is about the meaning of a scheme of reconstruction for tax purposes.Tax neutrality is maintained where a company (company A) enters...
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9th Nov
Practice notes
This Practice Note explains:•what a determination in respect of direct tax (ie a direct tax determination) is•when HMRC might issue a direct tax...
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Produced in partnership with Philip Rutherford 12th Jan
Practice notes
Where a dispute is brought to an end by a payment of damages or compensation, whether under a court order or an out-of-court settlement agreement:•the...
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9th Nov
Practice notes
A damages or compensation payment may attract VAT. This depends on exactly what the payment is for. If it is purely compensatory, it will be outside...
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9th Nov
Practice notes
Overdrafts, term loans and revolving credit facilitiesThree common types of loan facility are:•overdrafts•term loans, and•revolving credit facilities...
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9th Nov
Practice notes
The Enterprise Investment Scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax...
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9th Nov
Practice notes
The regime for property authorised investment funds (PAIFs, or as HMRC use in regulations and their published guidance, Property AIFs)) was introduced...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 12th Jan
Practice notes
The value shifting rules are anti-avoidance provisions. They are similar to the rules applying to depreciatory transactions in that they target the...
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9th Nov
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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9th Nov
Practice notes
The international movement of capital rules should be considered whenever:•any non-UK tax resident subsidiary (referred to in this note as a foreign...
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9th Nov

Most recent Doing business in key global jurisdictions content

Practice notes
Updated in October 2020IntroductionThe business environmentForming a companyBeneficial ownershipFinancing a companyOpening a branch officeOpening a...
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Produced in partnership with Jonathan Edgelow of Vedder Price 25th Jan
Practice notes
This page collects together Commercial content that addresses matters of EU law.For information on EU law generally, see EU structure, EU legislative...
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25th Jan
Practice notes
July 2020IntroductionThe business environmentForming a companyFinancing a companyOpening a bank accountUtilising office spaceImmigration controlsKey...
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Produced in partnership with Felix K.H.Ng, Timothy L.T. Wan, Christina H.K. Ma and, Vanessa C. Y. Wong of Haldanes Solicitors & Notaries 21st Jan
Practice notes
Updated in November 2020IntroductionThe business environmentForming a companyFinancing a companyOpening a bank accountFinding office spaceImmigration...
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Produced in partnership with Miller Thomson LLP 21st Jan
Practice notes
Updated August 2020IntroductionThe Argentine Republic is sub-divided in 23 provinces and one federal district, the City of Buenos Aires, the nation’s...
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Produced in partnership with Diego Krischcautzky of Marval, O'Farrell & Mairal with the collaboration of María Eugenia Carbó 21st Jan
Practice notes
Updated in July 2019IntroductionThe business environmentEstablishing a presenceFinancing a companyOpening a bank accountUtilising office...
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Produced in partnership with Aashit Shah and Pallavi Banerjee of J. Sagar Associates 21st Jan
Practice notes
Updated in July 2020IntroductionItaly is a founding member of the EU. It extends for 301,230 sq km and it has a strategic position at the heart of the...
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Produced in partnership with Marco Mazzeschi of Mazzeschi Srl 21st Jan
Practice notes
Updated in February 2019IntroductionBrazil is the fifth largest country in the world by both geographical area (3,287,956 sq mi), and population of...
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Produced in partnership with Ted Rhodes, Mario Sergio Braz and Carolina Uribe of CMS 21st Jan
Practice notes
Updated in November 2020IntroductionThe business environmentForming a companyFinancing a companyOpening a bank accountUtilising office...
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Produced in partnership with Mark Rowbotham of Portcullis ISC 21st Jan
Practice notes
Updated in September 2020IntroductionIreland is consistently ranked as one of the most attractive locations globally in which to establish...
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Produced in partnership with David O'Donnell and Cara Cooke of Mason Hayes & Curran 21st Jan
Practice notes
Updated in April 2019IntroductionThe business environmentForming a companyFinancing a companyOpening a branch officeOpening a bank accountUtilising...
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Produced in partnership with Masako Banno of Okuno & Partners 21st Jan
Practice notes
Updated in October 2020IntroductionPolitical stabilityInfrastructureCrime and healthcareFreedom of courts from political interferenceApproach to...
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Produced in partnership with Jonathan Edgelow of Vedder Price 21st Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Kayra Üçer of Hergüner Bilgen Ozeke 21st Jan
Practice notes
Updated in September 2019•Introduction•The Business environment•Forming a company•Financing a company•Opening a bank account•Utilising office...
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Produced in partnership with Gustavo Alcocer of Olivares 21st Jan
Practice notes
Updated August 2020IntroductionThe Polish economy not been left unscathed by the coronavirus (COVID-19) health crisis. Like in most EU countries...
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Produced in partnership with Wardynski & Partners 21st Jan
Practice notes
Updated September 2020IntroductionThe Business EnvironmentForming a CompanyFinancing a companyOpening a Branch officeOpening a bank accountUtilising...
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Produced in partnership with Amir Ahmad and Edward Ewart of Reed Smith LLP 21st Jan
Practice notes
Updated in March 2019IntroductionThis Practice Note sets out some of the key considerations for a business before it decides to commence operations in...
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Produced in partnership with Carolina Aguirre and Fernando Aguirre of Bufete Aguirre Soc. Civ. 21st Jan
Practice notes
Updated in August 2020IntroductionThe business environmentForming a companyFinancing a companyOpening a branch officeOpening a bank accountUtilising...
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Produced in partnership with Silvia Curin Brown of Minter Ellison Rudd Watts and Rodney Craig of Minter Ellison Rudd Watts 21st Jan
Practice notes
Updated in August 2020IntroductionThe business environmentForming a companyFinancing a companyOpening a branch officeOpening a bank accountUtilising...
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Produced in partnership with Patrick Marros Chu of Lee and Li, Attorneys-at-Law and David Tien 21st Jan
Practice notes
Updated in August 2020IntroductionThe business environmentForming a companyOpening a branch officeFinancing a companyOpening a bank accountUtilising...
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Produced in partnership with Paul S Rhee of Yoon & Yang 21st Jan

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