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.

Read moreread title

View Tax by content type:

Latest Tax News

Featured Tax content

Practice notes
Property authorised investment funds (PAIFs)—summaryThe regime for property authorised investment funds (PAIFs) was introduced in 2008.It created a...
Read More >
Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 19th May
Practice notes
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
Read More >
19th May
Practice notes
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
Read More >
Produced in partnership with John Fuszard of Sagars Accountants Ltd 19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
Read More >
Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
Read More >
Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
Read More >
19th May
Practice notes
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...
Read More >
19th May
Practice notes
Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
Read More >
19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
Read More >
Produced in partnership with Martin Scammell 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
Read More >
Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
Read More >
19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
Read More >
Produced in partnership with Zoe Feller of Bird & Bird 19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
Read More >
Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
Read More >
19th May

Most recent Tax content

Q&As
How does the inclusion of a freehold property which has not been opted to tax affect the sale of a business as a TOGC?There are several conditions...
Read More >
13th Jul
Q&As
Can a tenancy at will be a transfer of a going concern (TOGC)?A TOGC is a ‘transfer of a going concern’. In order for there to be a TOGC, there must...
Read More >
13th Jul
Q&As
Is VAT chargeable on the sale of a business where the seller is not registered for VAT?UK value added tax (VAT) is chargeable on a transaction where a...
Read More >
13th Jul
Q&As
When transferring properties which have waived the exemption to tax which make up a property investment business of a deceased to beneficiaries for no...
Read More >
13th Jul
Practice notes
Waterfall of payments—a comparative guideLiquidationThe order of distribution in liquidation, following the realisation of security by fixed charge...
Read More >
Produced in partnership with South Square Chambers 13th Jul
Practice notes
Taking security from trust fundsIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered...
Read More >
Produced in partnership with Martin Blake of Farrer & Co 13th Jul
Q&As
What information do you have concerning the execution of guarantees by trustees?For the purposes of this Q&A it is assumed that:•the trust in question...
Read More >
13th Jul
Q&As
If a trust’s sole asset is shares in a private company, how can expenses of the trust be paid without the trustees receiving a dividend, or borrowing...
Read More >
13th Jul
Q&As
Can a company which is wholly owned by a trust be appointed as a trustee of that trust?This Q&A assumes that:•the company is incorporated under...
Read More >
13th Jul
Precedents
VAT TOGC clause—property sale contractIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
Read More >
13th Jul
Practice notes
Tax—Finance Act 2021—progress through ParliamentThis Practice Note contains information on the Finance Act 2021 (FA 2021) which received Royal Assent...
Read More >
13th Jul
Practice notes
VAT—transfers of a going concern involving land and buildingsThis Practice Note is about the issues that arise on a transfer of a going concern...
Read More >
Produced in partnership with Martin Scammell 13th Jul
Practice notes
Freeports in England—tax featuresThis Practice Note is about the tax rules applying to freeports in England.There is no agreed definition of a...
Read More >
Produced in partnership with Robert O’Hare of Squire Patton Boggs 13th Jul
Practice notes
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...
Read More >
13th Jul
Practice notes
Brexit timelineOn 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU. On 29...
Read More >
13th Jul
Practice notes
HMRC data-gathering powersHMRC's information powers in Schedule 36 to the Finance Act 2008 (FA 2008) (see Practice Note: HMRC information powers) are...
Read More >
12th Jul
Practice notes
HMRC information powersSTOP PRESS: Finance Act 2021 introduces a new ‘financial institution notice’ (FIN) that can require financial institutions to...
Read More >
12th Jul
Practice notes
HMRC inspection powersHMRC's powers to check a person's tax position are in Schedule 36 to the Finance Act 2008.The powers enable HMRC to:•obtain...
Read More >
12th Jul
Practice notes
Types of secondary offersIntroductionWhere a company:•listed on the Official List of the Financial Conduct Authority and admitted to trading on the...
Read More >
Produced in partnership with Chris McGaffin of Slaughter and May. 12th Jul
Practice notes
PlacingsIntroductionThis Practice Note focuses on types of placings and certain matters that require consideration when a placing is being carried out...
Read More >
Produced in partnership with Chris McGaffin of Slaughter and May. 12th Jul

Popular documents