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Property authorised investment funds (PAIFs)—summaryThe regime for property authorised investment funds (PAIFs) was introduced in 2008.It created a...
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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 19th May
Practice notes
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
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19th May
Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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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
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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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
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 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—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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19th May
Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 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
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
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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19th May
Practice notes
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...
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19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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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 EU principles content

Practice notes
What is State aidThis Practice Note provides an overview of the EU State aid rules, and specifically what constitutes ‘aid’ for the purposes of...
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Produced in partnership with CMS 26th Jul
Practice notes
VAT and abuse of rightsThis Practice Note is about the application of the EU principle of abuse of rights (or abuse of law) in the field of VAT. This...
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Produced in partnership with Martin Shah of Simmons & Simmons and Gary Barnett of Simmons & Simmons 6th Jul
Practice notes
Brexit and tax—the continued application of EU lawThis Practice Note is about the extent to which EU law continues to apply to the UK’s tax rules...
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29th Jun
Practice notes
Interaction of EU law and direct taxThis Practice Note is about the interaction between EU law and the direct tax rules of EU Member States, and in...
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Produced in partnership with Etienne Wong of Old Square Tax Chambers 5th Jun
Practice notes
A history of EU law and thin capitalisation and transfer pricing regimes [Archived]ARCHIVED: This Practice Note has been archived and is not...
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Produced in partnership with Kelly Stricklin-Coutinho 5th Jun
Practice notes
A history of EU law and CFC regimes [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note explains:•the...
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Produced in partnership with Kelly Stricklin-Coutinho 5th Jun
Practice notes
VAT—European legal principlesFor EU Member States, Council Directive 2006/112/EC (the VAT Directive) lays down the infrastructure for a common VAT...
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Produced in partnership with Etienne Wong of Old Square Tax Chambers 5th Jun
Practice notes
State aid law and corporate taxationArticle 107(1) TFEU defines State aid as 'any aid granted by a Member State or through State resources in any form...
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Produced in partnership with Garrigues UK LLP 5th Jun

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