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...
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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...
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
Where a fixed amount of cash consideration is payable in multiple instalments on a share sale, is any interest payable on the instalments treated as...
VAT—consequences of a transfer of a going concernThe conditions for a transfer of a business to be treated as a transfer of a going concern (a TOGC)...
Asset purchase agreement—long form—conditional (buyer’s version)This Agreement is made on [insert day and month] 20[insert year]Parties1[insert name...
Tax warranties—short form1Compliance1.1ReturnsThe Company has duly and properly submitted all [material] computations and returns (including all land...
Tax covenant—multiple individual sellers—buyer and seller wordingIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At...
Election letter—reallocation of gain or loss to another member of a group—TCGA 1992, s 171AHM Revenue and Customs[insert address][insert date]Election...
Capital allowances on property sales—pre-contract enquiriesThis Practice Note is about capital allowance-related pre-contract enquiries on a property...
VAT—what is a transfer of a business as a going concern?The sale of a 'business' is really a sale of assets bundled together. VAT would therefore be...
Election—capital allowances apportionment on grant of lease—CAA 2001, s 199[Date][Grantor's name and Unique Taxpayer Reference (UTR)][Grantee's name...
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