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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
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
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
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
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
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
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
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
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
Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 12th Jan
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
Unilateral relief, like double tax relief, aims to relieve double taxation. Subject to certain conditions being satisfied and specific limits,...
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9th Nov
Practice notes
FORTHCOMING CHANGE: HMRC is consulting (13 July to 10 August 2020) on draft regulations to provide a deduction from a UK entity’s equity and...
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Produced in partnership with Charlotte Sallabank of Katten Muchin Rosenman UK LLP 12th Jan
Practice notes
Brexit: This Practice Note contains information on subjects impacted by the UK’s withdrawal from the EU. The Taxation (Cross-border Trade) Act 2018,...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 12th Jan
Practice notes
Stamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from 1 April 2015. From that...
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9th Nov
Practice notes
FORTHCOMING CHANGE relating to property rich collective investment vehicles and certain investors: HMRC is consulting until 16 December 2020 on draft...
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9th Nov

Most recent Doing business in key global jurisdictions content

Practice notes
Updated in March 2021IntroductionThe business environmentForming a companyBeneficial ownershipFinancing a companyOpening a branch officeOpening a bank...
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Produced in partnership with Jonathan Edgelow of Vedder Price 21st Apr
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 8th Apr
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 8th Apr
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 8th Apr
Practice notes
Updated in December 2019IntroductionGermany is the strongest economy in Europe and one of the largest worldwide. Its central location in the middle of...
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Produced in partnership with Regina Glaser, Torsten Groß, Dominik Eickemeier, Dr Vinzenz Bödeker, Fabian Gaffron, Dr André Szesny, Rainer Dr Velte and Dr Bodo Dehne 8th Apr
Practice notes
Updated in November 2019IntroductionFrance is an open market economy and provides a business-friendly environment with strong public facilities and a...
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Produced in partnership with Bersay 8th Apr
Practice notes
Updated in September 2020IntroductionThe Business EnvironmentForming a companyOne-Person CorporationFinancing and capital raisingOpening a bank...
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Produced in partnership with Ocampo & Suralvo Law Offices 8th Apr
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 8th Apr
Practice notes
Updated in July 2020IntroductionCyprus is strategically located in the Eastern Mediterranean at the crossroads of Europe, Asia and Africa. It is an...
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Produced in partnership with Elias Neocleous of Elias Neocleous & Co LLC, Andrea Kallis Parparinou of Elias Neocleous & Co LLC and Elena Christodoulou of Elias Neocleous & Co LLC 8th Apr
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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15th Mar
Practice notes
Updated in January 2021IntroductionThis Practice Note sets out some of the key considerations for a business before it decides to commence operations...
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Produced in partnership with Bufete Aguirre, Quintanilla, Soria & Nishizawa Soc. Civ 5th Mar
Practice notes
Updated in September 2019IntroductionChile, although distant from most countries in the world is one of South America’s most stable and prosperous...
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Produced in partnership with Luis Felipe Arze of CMS 26th Feb
Practice notes
Updated in September 2020.•Introduction•The business environment•Forming a company•Financing a company•Opening a bank account•Utilising office...
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Produced in partnership with Andrew Lumsden of Corrs Chambers Westgarth 26th Feb
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 26th Feb
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 26th Feb
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 26th Feb
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 26th Feb
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 26th Feb
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 26th Feb
Practice notes
Updated in May 2019IntroductionThe business environmentForming a companyFinancing a companyOpening a branch office and representative officeOpening a...
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Produced in partnership with Assegaf Hamzah & Partners 26th Feb

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