Tax Law

In corporate tax, there’s no hiding. An opinion won’t cut it, unless it’s backed up by authority. And in such a complex, ever-changing area there’s no room for mistakes.

Clear, no-nonsense practice notes take you through what you need to know – with direct links straight to the right part of the trusted tax bibles: Tolley’s Yellow and Orange Tax Handbooks, Simon’s Tax Cases and HMRC’s Manuals. And when you need to delve deeper, direct links to trusted authority, including Simon’s Taxes, Sergeant and Sims on Stamp Taxes, De Voil Indirect Taxes, Tolley’s Tax Annuals, plus articles from Tax Journal and Taxation, in Lexis®Library.

Easy to use, up-to-date, all in one place and always accurate.

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Practice notes
What are the CDOT agreements?The UK entered into agreements with its three Crown Dependencies (CDs) (Guernsey, Jersey and the Isle of Man), together...
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Produced in partnership with Ali Kazimi of Hansuke 4th May
Practice notes
FORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the VAT treatment of early termination fees and...
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4th May
Practice notes
Where a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that falls within the corporate intangible fixed...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 4th May
Practice notes
STOP PRESS relating to insolvency and tax: Finance Act 2020 introduced provisions where:•with effect for business insolvencies that commence on or...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 4th May
Practice notes
Single composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT treatments, the question arises...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 4th May
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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4th May
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
Produced in partnership with Eloise Walker of Pinsent Masons 4th May
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 4th May
Practice notes
A UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a partnership (ie it...
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4th May
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...
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Produced in partnership with Martin Wilson 4th May
Practice notes
Debt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions aimed at ensuring that it is a normal...
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4th May
Practice notes
The Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating to the national economy. This...
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4th May
Q&As
It is possible for a non-UK incorporated company to redomicile to the UK. Depending on what is permitted under the laws of the non-UK company’s...
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4th May
Practice notes
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...
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4th May
Practice notes
Research and development (R&D) capital allowances are available to all taxpayers carrying on a trade, not just companies. Therefore, an individual, or...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 4th May
Practice notes
Sometimes the restructuring of a business will involve a company transferring an existing trade to a different company under the same ownership.Where...
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4th May

Most recent Tax content

Practice notes
This Practice Note sets out the areas of UK tax law that are affected by the UK's exit from the European Union (EU) (Brexit) and how.As of exit day...
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31st Jan
Practice notes
This Practice Note is about the extent to which EU law continues to apply to the UK’s tax rules (direct tax and VAT) following the end of the Brexit...
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31st Jan
Practice notes
Tax Brexit News AnalysisLexisNexis® Tax has published News Analysis on a range of issues concerning the implications of Brexit, as set out in the...
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31st Jan
Practice notes
As of exit day (11 pm on 31 January 2020), the UK ceased to be an EU Member State and no longer participates in the political institutions and...
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31st Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Etienne Wong of Old Square Tax Chambers 31st Jan
Practice notes
Where is a supply made for VAT purposes?In order to determine whether a supply is subject to UK VAT or VAT in another jurisdiction it is necessary to...
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Produced in partnership with Michael Ridsdale of Wedlake Bell LLP 31st Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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29th Jan
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a person cannot make a report due to difficulties arising from the...
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29th Jan
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. This Practice Note introduces:•the General Data Protection Regulation, Regulation...
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29th Jan
Practice notes
This Tax tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other...
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29th Jan
Practice notes
This tax tracker tool displays the current status and most recent developments of tax cases being heard by the Upper Tribunal (UT), the Court of...
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29th Jan
Practice notes
The government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that relate specifically to the UK tax...
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29th Jan
Practice notes
Given the ever increasing global mobility of employees, employers could be regularly required to understand and comply with numerous legislative...
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Produced in partnership with Darren Oswick of Simmons & Simmons 29th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Etienne Wong of Old Square Tax Chambers 29th Jan
Practice notes
FORTHCOMING CHANGE for UK funds: At Budget 2020 the government announced a review of the UK funds regime including the VAT treatment of fund...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 29th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
29th Jan
Practice notes
Coronavirus (COVID-19):As a result of coronavirus (COVID-19) many events have been postponed and cancelled at short notice. For more information on...
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29th Jan
Practice notes
FORTHCOMING CHANGE for UK funds: At Budget 2020 the government announced a review of the UK funds regime including the VAT treatment of fund...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 29th Jan
Practice notes
This Practice Note looks at the position where a person has overpaid tax (ie paid an amount by way of tax where tax was not due) and their rights to...
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Produced in partnership with Etienne Wong of Old Square Tax Chambers 29th Jan
Practice notes
What are growth shares?Growth shares, also known as value shares or hurdle shares, are a special class of shares that have restricted rights. These...
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29th Jan

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