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...
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
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...
Why have a tax covenant?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...
When making a section 431 election under the Income Tax (Earnings and Pensions) Act 2003, is it necessary to obtain a professional valuation, or can...
Can a person claim interest relief on a loan if he does not have a material interest in the relevant company? A person may make a claim for interest...
Getting the Deal Through: Private Equity (Fund Formation) 2020Jurisdictions coveredThe following jurisdictions are covered in this report:Australia;...
Taxation of international private equity funds—offshore fund structuringThis Practice Note provides an introduction to the structuring considerations...
Growth shares (value shares)What are growth shares?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have...
Tax on private equity and venture capital—glossary of termsThis glossary sets out the meaning of key terms used when looking at tax issues that arise...
Reviewing the tax aspects of a private equity fund limited partnership agreementThis Practice Note sets out what to look for when reviewing a private...
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