SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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...
Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
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...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
Automatic exchange of information—outlineSTOP PRESS: The government has enacted amending regulations that significantly restrict the scope of the UK’s...
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQs [Archived]ARCHIVED: This archived Practice Note provides information on the agreements...
Disclosable cross-border tax arrangements—DAC 6FORTHCOMING CHANGE: As described in this Practice Note, the scope of the UK’s disclosable arrangements...
FATCA in the UK—loan agreements and the UK:US IGAThis Practice Note provides a broad overview of the application of the Foreign Account Tax Compliance...
US: FATCA—foreign financial institutions (FFIs)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation...
Tax—FATCA trackerThis tax 'tracker' tool displays the current status of both US FATCA and UK FATCA intergovernmental agreements (IGA).The tracker is...
US: Foreign Account Tax Compliance Act (FATCA)—summaryThe Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the...
FATCA and UK TrustsThis Practice Note considers the application of the Foreign Account Tax Compliance Act (FATCA) to UK Trusts, as implemented in the...
FATCA in the UK—securitisation vehiclesBackground to FATCAFATCA is so-called because it derives from the Foreign Account Tax Compliance provisions in...
FATCA in the UK—pension schemesAt a very high level, certain provisions of the US Internal Revenue Code of 1986, as amended (the Code), commonly known...
Exchange of information on tax mattersIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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