We will track here amendments to this resource that reflect changes in law and practice.
The practice notes and overviews that are currently on PLC Tax are listed below under the relevant topic.
The same documents can also be viewed by clicking on the relevant subject in the Topic index on the PLC Tax homepage and selecting the "Notes" tab.
We have put together a list of tax materials that will help you get to grips with the basics of UK tax and how it applies in common transactions:
Asset purchases: tax overview (www.practicallaw.com/6-376-3578)
Entrepreneurs' relief: overview (www.practicallaw.com/2-382-4258)
Share purchase or asset purchase: overview of tax issues (www.practicallaw.com/6-376-4342)
Asset purchases: tax aspects of deferred consideration (www.practicallaw.com/3-366-9964)
Asset purchases: tax aspects of financing the acquisition (www.practicallaw.com/9-367-0974)
Asset purchases: tax aspects of hive downs (www.practicallaw.com/3-367-0972)
Asset purchases: tax issues for buyer and seller (www.practicallaw.com/1-367-0973)
Buying an interest in property: tax (www.practicallaw.com/7-371-5964)
Capital allowances on property transactions (www.practicallaw.com/6-362-6968)
Community Infrastructure Levy (www.practicallaw.com/6-385-1570)
Corporate insolvency and losses: tax (www.practicallaw.com/9-202-2661)
Deferred tax in an acquisition of private company shares: FAQs (www.practicallaw.com/5-502-1330)
Enhanced capital allowances (www.practicallaw.com/8-204-8355)
Holding an interest in property: tax (www.practicallaw.com/8-371-5973)
Share purchase or asset purchase: tax issues (www.practicallaw.com/8-369-8025)
Tax clearances: transfer of trade (www.practicallaw.com/1-367-3995)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
VAT and property: the election to waive exemption (www.practicallaw.com/4-107-4229)
VAT and property: the option to tax (www.practicallaw.com/4-107-4229)
VAT and property: transferring a business as a going concern (www.practicallaw.com/2-107-4895)
Entrepreneurs' relief: overview (www.practicallaw.com/2-382-4258)
Loan notes in share deals: tax FAQs (www.practicallaw.com/0-384-0235)
PLC Tax: tax covenants and tax warranties (www.practicallaw.com/6-376-4479)
Share purchase or asset purchase: overview of tax issues (www.practicallaw.com/6-376-4342)
Share purchases: tax overview (www.practicallaw.com/2-372-4999)
Substantial shareholding exemption: overview (www.practicallaw.com/1-376-4354)
International acquisitions: tax (www.practicallaw.com/4-107-3927)
Share purchase or asset purchase: tax issues (www.practicallaw.com/8-369-8025)
Share purchases: deferred consideration: tax (www.practicallaw.com/3-376-4353)
Share purchases: preparing the target for sale: tax (www.practicallaw.com/6-376-4337)
Share purchases: taxation of the seller (www.practicallaw.com/2-376-4339)
Share sales: accounting for tax (www.practicallaw.com/3-367-5012)
Share sales: reasons for the tax indemnity (www.practicallaw.com/3-367-5007)
Share sales: tax warranties (www.practicallaw.com/9-367-5009)
Share sales: taxation of warranty and indemnity payments (www.practicallaw.com/5-367-5011)
Share sales: pre 6 April 2008 CGT position and planning (www.practicallaw.com/7-382-4251)
Substantial shareholding exemption (www.practicallaw.com/2-376-0440)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax covenant: long form: negotiating guide (www.practicallaw.com/2-376-3603)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
Deal analysis: loan note alternatives on public takeovers (www.practicallaw.com/9-217-0005)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
Construction Industry Scheme (www.practicallaw.com/8-383-4754)
Cross-border transactions and VAT: missing trader fraud (MTIC) (www.practicallaw.com/0-383-2363)
Direct tax disclosure: overview (www.practicallaw.com/3-372-6969)
National insurance contributions disclosure regime: overview (www.practicallaw.com/8-372-9965)
Stamp duty land tax disclosure: overview (www.practicallaw.com/6-372-9966)
Advance pricing agreements: tax (www.practicallaw.com/2-367-4008)
Anti-avoidance case law and tax: direct taxes and stamp duties (www.practicallaw.com/3-375-8936)
Anti-avoidance case law and tax: VAT: abuse of rights (www.practicallaw.com/5-375-8935)
Direct tax disclosure regime (www.practicallaw.com/1-107-4933)
ECJ direct tax cases: where are they now? (www.practicallaw.com/6-378-8871)
Foreign profits of companies: tax reform (www.practicallaw.com/8-369-8105)
Limits on tax deductions for interest: the "debt cap" (www.practicallaw.com/7-386-4223)
National insurance contributions disclosure regime (www.practicallaw.com/4-310-7954)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax clearances: share buybacks (www.practicallaw.com/3-367-4003)
Tax clearances: transactions in land (www.practicallaw.com/6-367-4006)
Tax clearances: transfer of trade (www.practicallaw.com/1-367-3995)
Taxation of investments: shares as debt legislation (www.practicallaw.com/2-375-8550)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
UK/Switzerland tax co-operation agreement (www.practicallaw.com/1-509-7850)
A guide to PLC's FATCA resources (www.practicallaw.com/1-521-6396)
Controlled foreign companies (new regime): overview (www.practicallaw.com/9-523-7205)
Cross-border transactions and VAT: an introduction (www.practicallaw.com/0-383-2358)
Cross-border transactions and VAT: missing trader fraud (MTIC) (www.practicallaw.com/0-383-2363)
Double tax treaties: an introduction (www.practicallaw.com/4-366-9968)
Advance pricing agreements: tax (www.practicallaw.com/2-367-4008)
An introduction to Jersey property unit trusts (JPUTs) (www.practicallaw.com/0-378-8553)
Companies: UK residence and permanent establishments (www.practicallaw.com/4-204-0101)
Controlled foreign companies: the new regime (www.practicallaw.com/2-520-3497)
Cross-border dividend payments: tax (www.practicallaw.com/9-367-0988)
Cross-border interest and royalties payments: tax (www.practicallaw.com/1-367-0987)
Cross-border joint ventures (www.practicallaw.com/7-100-2815)
Cross-border transactions and VAT: supply of services (www.practicallaw.com/4-383-2361)
Cross-border transactions and VAT: UK inbound supply of goods (www.practicallaw.com/8-383-2359)
Cross-border transactions and VAT: UK outbound supply of goods (www.practicallaw.com/6-383-2360)
Discrimination: tax and EU principles (www.practicallaw.com/9-367-0993)
ECJ direct tax cases: where are they now? (www.practicallaw.com/6-378-8871)
Financing multinational groups: tax issues (www.practicallaw.com/9-375-8405)
Financing multinational groups: US tax issues (www.practicallaw.com/2-376-0223)
Foreign permanent establishments exemption (www.practicallaw.com/2-506-9130)
Foreign profits of companies: tax reform (www.practicallaw.com/8-369-8105)
Holding and exploiting intellectual property: tax issues (www.practicallaw.com/5-518-3394)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Income tax: calculation of income profits (www.practicallaw.com/5-385-1245)
Income tax: exemptions and reliefs (www.practicallaw.com/8-385-1244)
Income tax: anti-avoidance and secondary liability (www.practicallaw.com/3-385-1246)
International acquisitions: tax (www.practicallaw.com/4-107-3927)
Investment funds: tax: introduction (www.practicallaw.com/3-382-5441)
Limits on tax deductions for interest: the "debt cap" (www.practicallaw.com/7-386-4223)
Offshore holding companies (www.practicallaw.com/1-381-8502)
Practice analysis: corporate emigrations (www.practicallaw.com/0-382-1915)
Residence and ordinary residence: definitions for UK tax purposes (www.practicallaw.com/0-385-8051)
Residence, ordinary residence and domicile: UK tax implications (www.practicallaw.com/3-385-8059)
Seeking a reference to the ECJ (www.practicallaw.com/6-385-3324)
Statutory interpretation and EC law (www.practicallaw.com/9-107-4972)
Statutory residence test for individuals (www.practicallaw.com/1-510-1890)
Subsidiary or permanent establishment: tax (www.practicallaw.com/0-366-9970)
Tax: international joint ventures (www.practicallaw.com/6-107-3945)
Taxation of investments: shares as debt legislation (www.practicallaw.com/2-375-8550)
Taxation of foreign exchange gains and losses for UK companies (www.practicallaw.com/6-500-4518)
The remittance basis: Mixed funds ordering rules (www.practicallaw.com/7-500-1289)
The remittance basis: The remittance basis charge (www.practicallaw.com/3-500-4609)
The remittance basis: What individuals need to know: overview (www.practicallaw.com/8-500-4602)
The remittance basis: What is a remittance? (www.practicallaw.com/9-500-1288)
The UK as a holding company location: tax factors (www.practicallaw.com/6-523-7674)
Thin capitalisation and transfer pricing (www.practicallaw.com/3-367-0991)
UK/Switzerland tax co-operation agreement (www.practicallaw.com/1-509-7850)
Unit trusts and open-ended investment companies: tax (www.practicallaw.com/2-382-5451)
Document retention toolkit (www.practicallaw.com/5-507-0721)
Judicial review: a quick guide (www.practicallaw.com/9-385-9310)
Tax appeals: new tribunal system from 1 April 2009 (www.practicallaw.com/9-376-5180)
Alternative dispute resolution (ADR) in tax disputes (www.practicallaw.com/5-519-3166)
An introduction to judicial review (www.practicallaw.com/1-376-4820)
Anti-avoidance case law and tax: direct taxes and stamp duties (www.practicallaw.com/3-375-8936)
Anti-avoidance case law and tax: VAT: abuse of rights (www.practicallaw.com/5-375-8935)
Appeals to the United Kingdom Supreme Court (www.practicallaw.com/6-386-7241)
Corporation tax self-assessment enquiries (www.practicallaw.com/9-384-1080)
Criminal prosecutions for tax fraud (www.practicallaw.com/5-506-8129)
HMRC criminal investigation powers (www.practicallaw.com/3-379-0347)
How to instruct a barrister: a guide for non-solicitors (www.practicallaw.com/8-375-8934)
Human Rights Act 1998: overview (www.practicallaw.com/9-384-8048)
Resolving ambiguities in legislation (www.practicallaw.com/5-384-0370)
Seeking a reference to the ECJ (www.practicallaw.com/6-385-3324)
Statutory interpretation and the doctrine of precedent (www.practicallaw.com/9-107-4972)
Taxation and protection for legitimate expectations (www.practicallaw.com/7-505-3443)
Tax appeals: lodging an appeal and HMRC internal review (www.practicallaw.com/8-385-2880)
Tax appeals: options for the unsuccessful party at first instance (www.practicallaw.com/3-376-5178)
Tax appeals: taking an appeal to the First-tier Tribunal (www.practicallaw.com/3-385-4928)
Tax penalties: consolidated regime for culpable penalties (www.practicallaw.com/9-384-0189)
The retrospective effect of the Human Rights Act 1998 (www.practicallaw.com/0-107-3953)
Construction Industry Scheme (www.practicallaw.com/8-383-4754)
Direct tax disclosure: overview (www.practicallaw.com/3-372-6969)
Employee share schemes: an introduction (www.practicallaw.com/9-107-4444)
National insurance contributions disclosure regime: overview (www.practicallaw.com/8-372-9965)
Private equity: tax overview (www.practicallaw.com/5-378-7462)
Taxation of termination payments: a quick guide (www.practicallaw.com/6-382-8283)
PAYE dispensations: a quick guide (www.practicallaw.com/9-385-2243)
Direct tax disclosure regime (www.practicallaw.com/1-107-4933)
Employment taxes and the public sector (www.practicallaw.com/1-500-1094)
Finance Act 2009: pensions provisions (www.practicallaw.com/0-386-1303)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Income tax: calculation of income profits (www.practicallaw.com/5-385-1245)
Income tax: exemptions and reliefs (www.practicallaw.com/8-385-1244)
Income tax: anti-avoidance and secondary liability (www.practicallaw.com/3-385-1246)
Loans to employees and directors: tax issues (www.practicallaw.com/4-500-1064)
National insurance contributions disclosure regime (www.practicallaw.com/4-310-7954)
Private equity and tax: the private equity fund and executives (www.practicallaw.com/6-376-4323)
Residence and ordinary residence: definitions for UK tax purposes (www.practicallaw.com/0-385-8051)
Residence, ordinary residence and domicile: UK tax implications (www.practicallaw.com/3-385-8059)
Salary sacrifice arrangements (www.practicallaw.com/6-287-9952)
Tax changes for higher earners (www.practicallaw.com/1-386-1519)
Tax issues on the relocation of employees (www.practicallaw.com/9-200-6982)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Taxation of termination payments (www.practicallaw.com/0-200-2422)
Climate change levy and climate change agreements (www.practicallaw.com/8-204-8341)
Enhanced capital allowances (www.practicallaw.com/8-204-8355)
Tax relief for remediation of contaminated land (www.practicallaw.com/5-204-8960)
Investing on AIM: overview of tax reliefs (www.practicallaw.com/5-205-7983)
Rights issues and secondary issues: tax overview (www.practicallaw.com/3-107-3555)
Scrip dividends: tax overview (www.practicallaw.com/2-376-3815)
Corporate Venturing Scheme (www.practicallaw.com/9-375-9155)
Enterprise Investment Scheme (www.practicallaw.com/2-375-9154)
Scrip dividends and dividend reinvestment plans: tax (www.practicallaw.com/9-366-8037)
Tax clearances: corporate venturing scheme (www.practicallaw.com/8-367-4010)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Anti-avoidance case law and tax: direct taxes and stamp duties (www.practicallaw.com/3-375-8936)
Anti-avoidance case law and tax: VAT: abuse of rights (www.practicallaw.com/5-375-8935)
Asset purchases: tax aspects of financing the acquisition (www.practicallaw.com/9-367-0974)
CIS gross payment status: what to do if you lose it (www.practicallaw.com/3-386-4282)
Cross-border interest and royalties payments: tax (www.practicallaw.com/1-367-0987)
Debt restructuring: tax aspects (www.practicallaw.com/5-385-2914)
Direct tax disclosure regime (www.practicallaw.com/1-107-4933)
ECJ direct tax cases: where are they now? (www.practicallaw.com/6-378-8871)
Execution of deeds and documents: post-1 October 2009 (www.practicallaw.com/0-380-8400)
Financing multinational groups: tax issues (www.practicallaw.com/9-375-8405)
Financing multinational groups: US tax issues (www.practicallaw.com/2-376-0223)
Foreign profits of companies: tax reform (www.practicallaw.com/8-369-8105)
Funding the distressed company: tax issues (www.practicallaw.com/8-385-3016)
Investment funds: tax: introduction (www.practicallaw.com/3-382-5441)
Limits on tax deductions for interest: the "debt cap" (www.practicallaw.com/7-386-4223)
Securitisation: drafting the tax opinion (www.practicallaw.com/8-369-3990)
Sharia-compliant transactions: tax (www.practicallaw.com/4-201-9755)
Sharia-compliant transactions: VAT (www.practicallaw.com/0-376-4477)
Tax issues in loan agreements: negotiating guide (www.practicallaw.com/3-368-3955)
Taxation of investments: shares as debt legislation (www.practicallaw.com/2-375-8550)
Thin capitalisation and transfer pricing (www.practicallaw.com/3-367-0991)
Trusts in commercial transactions (www.practicallaw.com/4-107-4432)
Unit trusts and open-ended investment companies: tax (www.practicallaw.com/2-382-5451)
Withholding tax: bank deposits (www.practicallaw.com/8-201-9956)
An introduction to Jersey property unit trusts (JPUTs) (www.practicallaw.com/0-378-8553)
Foreign profits of companies: tax reform (www.practicallaw.com/8-369-8105)
Guide to PLC's investment fund materials (www.practicallaw.com/0-508-8832)
Investment funds: tax: introduction (www.practicallaw.com/3-382-5441)
Pandemic influenza: is your business prepared? (www.practicallaw.com/6-386-0329)
Property authorised investment funds: tax (www.practicallaw.com/0-380-3898)
UK REITs: questions and answers (www.practicallaw.com/7-201-8033)
Unit trusts and open-ended investment companies: tax (www.practicallaw.com/2-382-5451)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Income tax: calculation of income profits (www.practicallaw.com/5-385-1245)
Income tax: exemptions and reliefs (www.practicallaw.com/8-385-1244)
Income tax: anti-avoidance and secondary liability (www.practicallaw.com/3-385-1246)
Loans to employees and directors: tax issues (www.practicallaw.com/4-500-1064)
Cross-border interest and royalties payments: tax (www.practicallaw.com/1-367-0987)
Holding and exploiting intellectual property: tax issues (www.practicallaw.com/5-518-3394)
R&D tax reliefs: practical aspects (www.practicallaw.com/9-385-2182)
Joint ventures: tax overview (www.practicallaw.com/9-376-3505)
Substantial shareholding exemption: overview (www.practicallaw.com/1-376-4354)
Transfer pricing issues in commercial agreements (www.practicallaw.com/8-216-7956)
Contractual joint ventures: tax (www.practicallaw.com/6-371-3989)
Cross-border joint ventures (www.practicallaw.com/7-100-2815)
Group reorganisations: tax (www.practicallaw.com/9-107-3736)
Joint venture companies: tax (www.practicallaw.com/8-371-3988)
Joint venture partnerships: tax (www.practicallaw.com/8-371-3993)
Substantial shareholding exemption (www.practicallaw.com/2-376-0440)
Tax: international joint ventures (www.practicallaw.com/6-107-3945)
Thin capitalisation and transfer pricing (www.practicallaw.com/3-367-0991)
Transfer pricing issues in commercial agreements (www.practicallaw.com/8-216-7956)
UK REITs: questions and answers (www.practicallaw.com/7-201-8033)
How the Budget becomes law (www.practicallaw.com/5-383-4557)
Pandemic influenza: is your business prepared? (www.practicallaw.com/6-386-0329)
PLC Tax legislation trackers (www.practicallaw.com/4-380-9624)
Budget, Autumn Statements and Finance Bill (www.practicallaw.com/5-376-3630)
Asset purchases: tax overview (www.practicallaw.com/6-376-3578)
Construction Industry Scheme (www.practicallaw.com/8-383-4754)
Direct tax disclosure: overview (www.practicallaw.com/3-372-6969)
Employee share schemes: an introduction (www.practicallaw.com/9-107-4444)
Entrepreneurs' relief: overview (www.practicallaw.com/2-382-4258)
HMRC enquiry and investigation powers: overview (www.practicallaw.com/0-378-9393)
HMRC information powers (www.practicallaw.com/8-385-3436)
How to deal with the VAT rate increase on 1 January 2010 (www.practicallaw.com/6-500-6701)
Investing on AIM: overview of tax reliefs (www.practicallaw.com/5-205-7983)
Loan notes in share deals: tax FAQs (www.practicallaw.com/0-384-0235)
National insurance contributions disclosure regime: overview (www.practicallaw.com/8-372-9965)
PAYE dispensations: a quick guide (www.practicallaw.com/9-385-2243)
Private equity: tax overview (www.practicallaw.com/5-378-7462)
Scrip dividends: tax overview (www.practicallaw.com/2-376-3815)
Share purchases: tax overview (www.practicallaw.com/2-372-4999)
Stamp duty land tax disclosure: overview (www.practicallaw.com/6-372-9966)
Taxation of termination payments: a quick guide (www.practicallaw.com/6-382-8283)
VAT rate change and invoicing: a guide for businesses (www.practicallaw.com/3-384-2450)
Anti-avoidance case law and tax: Direct taxes and stamp duties (www.practicallaw.com/3-375-8936)
Anti-avoidance case law and tax: VAT: abuse of rights (www.practicallaw.com/5-375-8935)
Asset purchases: tax aspects of financing the acquisition (www.practicallaw.com/9-367-0974)
Asset purchases: tax aspects of hive downs (www.practicallaw.com/3-367-0972)
Asset purchases: tax issues for buyer and seller (www.practicallaw.com/1-367-0973)
Buying an interest in property: tax (www.practicallaw.com/7-371-5964)
Capital allowances on property transactions (www.practicallaw.com/6-362-6968)
Corporate Venturing Scheme (www.practicallaw.com/9-375-9155)
Direct tax disclosure regime (www.practicallaw.com/1-107-4933)
Enhanced capital allowances (www.practicallaw.com/8-204-8355)
Employment-related securities (www.practicallaw.com/6-376-2197)
Enterprise Investment Scheme (www.practicallaw.com/2-375-9154)
Execution of deeds and documents: post-1 October 2009 (www.practicallaw.com/0-380-8400)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Income tax: calculation of income profits (www.practicallaw.com/5-385-1245)
Income tax: exemptions and reliefs (www.practicallaw.com/8-385-1244)
Income tax: anti-avoidance and secondary liability (www.practicallaw.com/3-385-1246)
International tax covenant: negotiating guide (www.practicallaw.com/9-508-3670)
Limited liability partnerships: tax (www.practicallaw.com/3-107-3918)
National insurance contributions disclosure regime (www.practicallaw.com/4-310-7954)
Residence and ordinary residence: definitions for UK tax purposes (www.practicallaw.com/0-385-8051)
Residence, ordinary residence and domicile: UK tax implications (www.practicallaw.com/3-385-8059)
R&D tax reliefs: practical aspects (www.practicallaw.com/9-385-2182)
Salary sacrifice arrangements (www.practicallaw.com/6-287-9952)
Scrip dividends and dividend reinvestment plans: tax (www.practicallaw.com/9-366-8037)
Share purchase or asset purchase: tax issues (www.practicallaw.com/8-369-8025)
Share purchases: deferred consideration: tax (www.practicallaw.com/3-376-4353)
Share purchases: preparing the target for sale: tax (www.practicallaw.com/6-376-4337)
Share purchases: taxation of the seller (www.practicallaw.com/2-376-4339)
Share sales: accounting for tax (www.practicallaw.com/3-367-5012)
Share sales: reasons for the tax indemnity (www.practicallaw.com/3-367-5007)
Share sales: tax warranties (www.practicallaw.com/9-367-5009)
Share sales: taxation of warranty and indemnity payments (www.practicallaw.com/5-367-5011)
Tax appeals: lodging an appeal and HMRC internal review (www.practicallaw.com/8-385-2880)
Tax appeals: taking an appeal to the First-tier Tribunal (www.practicallaw.com/3-385-4928)
Tax changes for higher earners (www.practicallaw.com/1-386-1519)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Tax covenant: long form: negotiating guide (www.practicallaw.com/2-376-3603)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Taxation of termination payments (www.practicallaw.com/0-200-2422)
Trusts in commercial transactions (www.practicallaw.com/4-107-4432)
VAT and property: transferring a business as a going concern (www.practicallaw.com/2-107-4895)
Joint venture partnerships: tax (www.practicallaw.com/8-371-3993)
Limited liability partnerships: tax (www.practicallaw.com/3-107-3918)
Unit trusts and open-ended investment companies: tax (www.practicallaw.com/2-382-5451)
Entrepreneurs' relief: overview (www.practicallaw.com/2-382-4258)
Private equity: tax overview (www.practicallaw.com/5-378-7462)
Share purchases: tax overview (www.practicallaw.com/2-372-4999)
Corporate Venturing Scheme (www.practicallaw.com/9-375-9155)
Enterprise Investment Scheme (www.practicallaw.com/2-375-9154)
Enterprise Investment Scheme funds: tax (www.practicallaw.com/3-504-8892)
Group reorganisations: tax (www.practicallaw.com/9-107-3736)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Internal rate of return (IRR): an introduction (www.practicallaw.com/6-384-9563)
International tax covenant: negotiating guide (www.practicallaw.com/9-508-3670)
Private equity and tax: the private equity fund and executives (www.practicallaw.com/6-376-4323)
Residence and domicile: Finance Bill 2008 (www.practicallaw.com/0-381-1493)
Residence and ordinary residence: definitions for UK tax purposes (www.practicallaw.com/0-385-8051)
Share purchases: deferred consideration: tax (www.practicallaw.com/3-376-4353)
Share purchases: preparing the target for sale: tax (www.practicallaw.com/6-376-4337)
Share purchases: taxation of the seller (www.practicallaw.com/2-376-4339)
Share sales: accounting for tax (www.practicallaw.com/3-367-5012)
Share sales: reasons for the tax indemnity (www.practicallaw.com/3-367-5007)
Share sales: tax warranties (www.practicallaw.com/9-367-5009)
Share sales: taxation of warranty and indemnity payments (www.practicallaw.com/5-367-5011)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax covenant: long form: negotiating guide (www.practicallaw.com/2-376-3603)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
Construction Industry Scheme: overview (www.practicallaw.com/8-383-4754)
Joint ventures: tax overview (www.practicallaw.com/9-376-3505)
Stamp duty land tax disclosure: overview (www.practicallaw.com/6-372-9966)
An introduction to Jersey property unit trusts (JPUTs) (www.practicallaw.com/0-378-8553)
Buying an interest in property: tax (www.practicallaw.com/7-371-5964)
Capital allowances on property transactions (www.practicallaw.com/6-362-6968)
CIS gross payment status: what to do if you lose it (www.practicallaw.com/3-386-4282)
Community Infrastructure Levy (www.practicallaw.com/6-385-1570)
Contractual joint ventures: tax (www.practicallaw.com/6-371-3989)
Enhanced capital allowances (www.practicallaw.com/8-204-8355)
Holding an interest in property: tax (www.practicallaw.com/8-371-5973)
Joint venture partnerships: tax (www.practicallaw.com/8-371-3993)
Limited liability partnerships: tax (www.practicallaw.com/3-107-3918)
Property authorised investment funds: tax (www.practicallaw.com/0-380-3898)
SDLT and agreements for lease (www.practicallaw.com/7-107-4826)
SDLT and contracts for the transfer of land (www.practicallaw.com/2-107-4838)
SDLT and development agreements (www.practicallaw.com/0-107-4882)
SDLT and option and pre-emption agreements (www.practicallaw.com/0-107-4839)
SDLT and property transactions (www.practicallaw.com/0-107-4820)
SDLT and stamp duty rates (for land) (www.practicallaw.com/1-107-3900)
SDLT and the grant of a lease (www.practicallaw.com/8-107-4821)
SDLT relief for land transactions in disadvantaged areas (www.practicallaw.com/9-107-4401)
SDLT reliefs for residential property (www.practicallaw.com/6-107-4822)
SDLT reliefs for the public sector and other bodies (www.practicallaw.com/6-107-4817)
Selling an interest in property: tax (www.practicallaw.com/5-371-6969)
Tax clearances: transactions in land (www.practicallaw.com/6-367-4006)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
UK REITs: questions and answers (www.practicallaw.com/7-201-8033)
Unit trusts and open-ended investment companies: tax (www.practicallaw.com/2-382-5451)
VAT and property transactions (www.practicallaw.com/5-107-4238)
VAT and property: an outline of the rules (www.practicallaw.com/1-107-4240)
VAT and property: apportionments of rent (www.practicallaw.com/2-107-4230)
VAT and property: basic principles (www.practicallaw.com/7-107-4237)
VAT and property: developers agreements with local authorities (www.practicallaw.com/0-100-7048)
VAT and property: landlords and tenants (www.practicallaw.com/9-107-4887)
VAT and property: mortgagees and insolvency practitioners (www.practicallaw.com/7-107-3638)
VAT and property: tax points (www.practicallaw.com/9-107-3637)
VAT and property: the capital goods scheme (www.practicallaw.com/5-107-3639)
VAT and property: the option to tax (www.practicallaw.com/4-107-4229)
VAT and property: the election to waive exemption (www.practicallaw.com/4-107-4229)
VAT and property: transferring a business as a going concern (www.practicallaw.com/2-107-4895)
Demergers and schemes of reconstruction: tax overview (www.practicallaw.com/2-366-7989)
Rights issues and secondary issues: tax overview (www.practicallaw.com/3-107-3555)
Scrip dividends: tax overview (www.practicallaw.com/2-376-3815)
Share buybacks: tax overview (www.practicallaw.com/9-376-4821)
Substantial shareholding exemption: overview (www.practicallaw.com/1-376-4354)
Asset purchases: tax aspects of hive downs (www.practicallaw.com/3-367-0972)
Capital reduction demergers: tax (www.practicallaw.com/4-520-5693)
Corporate insolvency and losses: tax (www.practicallaw.com/9-202-2661)
Cross-border dividend payments: tax (www.practicallaw.com/9-367-0988)
Demergers and the substantial shareholding exemption (www.practicallaw.com/7-372-4954)
Direct dividend demergers: tax (www.practicallaw.com/6-366-8005)
Distributions: comparison between Companies Acts 2006 and 1985 (www.practicallaw.com/4-203-0437)
ECJ direct tax cases: where are they now? (www.practicallaw.com/6-378-8871)
Foreign profits of companies: tax reform (www.practicallaw.com/8-369-8105)
Offshore holding companies (www.practicallaw.com/1-381-8502)
Group reorganisations: tax (www.practicallaw.com/9-107-3736)
Group restructurings in insolvency: tax issues (www.practicallaw.com/5-385-3032)
Schemes of arrangement and demergers: tax (www.practicallaw.com/4-366-8011)
Schemes of reconstruction: tax (www.practicallaw.com/3-366-8002)
Scrip dividends and dividend reinvestment plans: tax (www.practicallaw.com/9-366-8037)
Section 110 Insolvency Act 1986 liquidation schemes: tax (www.practicallaw.com/8-366-8009)
Substantial shareholding exemption (www.practicallaw.com/2-376-0440)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax clearances: share buybacks (www.practicallaw.com/3-367-4003)
Tax clearances: transfer of trade (www.practicallaw.com/1-367-3995)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Three-cornered demergers: tax (www.practicallaw.com/4-366-8006)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
Asset purchases: tax overview (www.practicallaw.com/6-376-3578)
Demergers and schemes of reconstruction: tax overview (www.practicallaw.com/2-366-7989)
Share purchase or asset purchase: overview of tax issues (www.practicallaw.com/6-376-4342)
Substantial shareholding exemption: overview (www.practicallaw.com/1-376-4354)
Taxation of termination payments: a quick guide (www.practicallaw.com/6-382-8283)
Asset purchases: tax aspects of deferred consideration (www.practicallaw.com/3-366-9964)
Asset purchases: tax aspects of financing the acquisition (www.practicallaw.com/9-367-0974)
Asset purchases: tax aspects of hive downs (www.practicallaw.com/3-367-0972)
Asset purchases: tax issues for buyer and seller (www.practicallaw.com/1-367-0973)
Corporate insolvency and losses: tax (www.practicallaw.com/9-202-2661)
Debt restructuring: tax aspects (www.practicallaw.com/5-385-2914)
Funding the distressed company: tax issues (www.practicallaw.com/8-385-3016)
Group reorganisations: tax (www.practicallaw.com/9-107-3736)
Group restructurings in insolvency: tax issues (www.practicallaw.com/5-385-3032)
Schemes of reconstruction: tax (www.practicallaw.com/3-366-8002)
Section 110 Insolvency Act 1986 liquidation schemes: tax (www.practicallaw.com/8-366-8009)
Share purchase or asset purchase: tax issues (www.practicallaw.com/8-369-8025)
Substantial shareholding exemption (www.practicallaw.com/2-376-0440)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax clearances: transfer of trade (www.practicallaw.com/1-367-3995)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Taxation of termination payments (www.practicallaw.com/0-200-2422)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
VAT and property: the option to tax (www.practicallaw.com/4-107-4229)
VAT and property: transferring a business as a going concern (www.practicallaw.com/2-107-4895)
Practice analysis: return of value to shareholders: tender offers (www.practicallaw.com/9-378-7969)
Schemes of arrangement and demergers: tax (www.practicallaw.com/4-366-8011)
Substantial shareholding exemption (www.practicallaw.com/2-376-0440)
Tax clearances: share buybacks (www.practicallaw.com/3-367-4003)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
Rights issues and secondary issues: tax overview (www.practicallaw.com/3-107-3555)
Stamp duty land tax disclosure: overview (www.practicallaw.com/6-372-9966)
Anti-avoidance case law and tax: direct taxes and stamp duties (www.practicallaw.com/3-375-8936)
Buying an interest in property: tax (www.practicallaw.com/7-371-5964)
SDLT and agreements for lease (www.practicallaw.com/7-107-4826)
SDLT and contracts for the transfer of land (www.practicallaw.com/2-107-4838)
SDLT and development agreements (www.practicallaw.com/0-107-4882)
SDLT and option and pre-emption agreements (www.practicallaw.com/0-107-4839)
SDLT and property transactions (www.practicallaw.com/0-107-4820)
SDLT and stamp duty rates (for land) (www.practicallaw.com/1-107-3900)
SDLT and the grant of a lease (www.practicallaw.com/8-107-4821)
SDLT relief for land transactions in disadvantaged areas (www.practicallaw.com/9-107-4401)
SDLT reliefs for residential property (www.practicallaw.com/6-107-4822)
SDLT reliefs for the public sector and other bodies (www.practicallaw.com/6-107-4817)
Climate change levy and climate change agreements (www.practicallaw.com/8-204-8341)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Income tax: calculation of income profits (www.practicallaw.com/5-385-1245)
Income tax: exemptions and reliefs (www.practicallaw.com/8-385-1244)
Income tax: anti-avoidance and secondary liability (www.practicallaw.com/3-385-1246)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Cross-border transactions and VAT: an introduction (www.practicallaw.com/0-383-2358)
Cross-border transactions and VAT: missing trader fraud (MTIC) (www.practicallaw.com/0-383-2363)
How to deal with the VAT rate increase on 1 January 2010: overview (www.practicallaw.com/6-500-6701)
Rights issues and secondary issues: tax overview (www.practicallaw.com/3-107-3555)
VAT rate cut and invoicing: a guide for businesses (www.practicallaw.com/3-384-2450)
Anti-avoidance case law and tax: VAT: abuse of rights (www.practicallaw.com/5-375-8935)
Asset purchases: tax issues for buyer and seller (www.practicallaw.com/1-367-0973)
Buying an interest in property: tax (www.practicallaw.com/7-371-5964)
Capital allowances on property transactions (www.practicallaw.com/6-362-6968)
Cross-border transactions and VAT: supply of services (www.practicallaw.com/4-383-2361)
Cross-border transactions and VAT: UK inbound supply of goods (www.practicallaw.com/8-383-2359)
Cross-border transactions and VAT: UK outbound supply of goods (www.practicallaw.com/6-383-2360)
Holding an interest in property: tax (www.practicallaw.com/8-371-5973)
Seeking a reference to the ECJ (www.practicallaw.com/6-385-3324)
Share purchases: taxation of the seller (www.practicallaw.com/2-376-4339)
The option to tax: overview (www.practicallaw.com/8-508-0101)
The option to tax: how to exercise an option to tax (www.practicallaw.com/7-508-0229)
The option to tax: disapplication (www.practicallaw.com/6-508-0343)
The option to tax: revocation (www.practicallaw.com/5-508-0131)
VAT cost sharing exemption (www.practicallaw.com/4-519-7546)
VAT and property transactions (www.practicallaw.com/5-107-4238)
VAT and property: an outline of the rules (www.practicallaw.com/1-107-4240)
VAT and property: apportionments of rent (www.practicallaw.com/2-107-4230)
VAT and property: basic principles (www.practicallaw.com/7-107-4237)
VAT and property: developers agreements with local authorities (www.practicallaw.com/0-100-7048)
VAT and property: landlords and tenants (www.practicallaw.com/9-107-4887)
VAT and property: mortgagees and insolvency practitioners (www.practicallaw.com/7-107-3638)
VAT and property: tax points (www.practicallaw.com/9-107-3637)
VAT and property: the capital goods scheme (www.practicallaw.com/5-107-3639)
VAT and property: the option to tax (www.practicallaw.com/4-107-4229)
VAT and property: the election to waive exemption (www.practicallaw.com/4-107-4229)
VAT and property: transferring a business as a going concern (www.practicallaw.com/2-107-4895)