Plant and machinery allowances are the most widely used form of capital allowance. Plant and machinery is often (wrongly) interpreted as if the terms...
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...
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:...
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...
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...
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...
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...
Overdrafts, term loans and revolving credit facilitiesThree common types of loan facility are:•overdrafts•term loans, and•revolving credit facilities...
The regime for property authorised investment funds (PAIFs, or as HMRC use in regulations and their published guidance, Property AIFs)) was introduced...
A management buyout, or MBO, involves the acquisition of a business by its existing management team usually with the help of private equity financing....
The international movement of capital rules should be considered whenever:•any non-UK tax resident subsidiary (referred to in this note as a foreign...
This Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Greece published as part of the Lexology Getting the Deal Through...
This Practice Note contains a jurisdiction-specific Q&A guide to transfer pricing in Greece published as part of the Lexology Getting the Deal Through...
This Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Ecuador published as part of the Lexology Getting the Deal Through...
This Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in United Kingdom published as part of the Lexology Getting the Deal...
This Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Austria published as part of the Lexology Getting the Deal Through...
This Practice Note contains a jurisdiction-specific Q&A guide to tax on inbound investment in United States published as part of the Lexology Getting...
This Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Malta published as part of the Lexology Getting the Deal Through...
This Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Ireland published as part of the Lexology Getting the Deal Through...
This Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Brazil published as part of the Lexology Getting the Deal Through...
This Practice Note contains a jurisdiction-specific Q&A guide to transfer pricing in Italy published as part of the Lexology Getting the Deal Through...
This Practice Note contains a jurisdiction-specific Q&A guide to tax on inbound investment in India published as part of the Lexology Getting the Deal...
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