Tax standard documents, letters, elections and clauses

Resource type: Help and information notes

Status: Maintained

Tax related standard documents, clauses, elections and letters, together with drafting notes explaining how to use and amend them, are listed below under the relevant topics.

Standard documents and letters can also be viewed by clicking on the relevant subject in the Topic index on the PLC Tax homepage and selecting the "Documents" tab.

For information on converting PLC standard documents into your firm's style, see PLC Firmstyle.

For information on PLC's automated documents, see About PLC FastDraft.

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Contents

Acquisitions (assets)

Acquisitions (shares): tax covenants

Acquisitions (shares): tax warranties

Acquisitions (shares): other documents

Anti-avoidance: tax

Employment, pensions and incentives

Equity capital markets

Non-statutory clearances (previously "COP 10")

Owner-managed businesses

Partnerships and LLPs

Private equity and venture capital

Reorganisations, distributions and demergers

Restructuring and insolvency

Acquisitions (assets)

Asset purchase agreement (www.practicallaw.com/2-107-3546). See in particular: VAT (clause 12) and tax warranties (Schedule 13, Part 7) (PLC Corporate subscription required).
Asset purchase agreement: drafting note (www.practicallaw.com/0-107-5018). See in particular: VAT (clause 12) and tax warranties (Schedule 13, Part 7) (PLC Corporate subscription required).
Capital allowances fixtures election: asset purchase agreement (www.practicallaw.com/2-200-0672)
Capital allowances fixtures election: asset purchase agreement: drafting note (www.practicallaw.com/8-200-3559)
Scheme of reconstruction clearance application (www.practicallaw.com/2-509-5285)

(For other relevant documents, see below.)

Acquisitions (shares): tax covenants

(For other relevant documents, see below.)

Acquisitions (shares): tax warranties

(For other relevant documents, see below.)

Acquisitions (shares): other documents

Anti-avoidance: tax

Employment, pensions and incentives

Equity capital markets

Finance

Joint ventures

Indemnity and the deduction of tax from payments: joint venture agreement (www.practicallaw.com/8-201-1253) (PLC Corporate subscription required)
Indemnity and the deduction of tax from payments: joint venture agreement: drafting note (www.practicallaw.com/9-201-1243) (PLC Corporate subscription required)
Joint venture shareholders' agreement: 50:50 deadlocked joint venture (www.practicallaw.com/9-100-2819). See in particular: Tax matters (clause 12) (PLC Corporate subscription required).
Joint venture shareholders' agreement: 50:50 deadlocked joint venture: drafting note (www.practicallaw.com/3-107-5700). See in particular: Tax matters (clause 12) (PLC Corporate subscription required).

Non-statutory clearances (previously "COP 10")

Owner-managed businesses

Partnerships and LLPs

Private equity and venture capital

Property

Capital allowances fixtures election: asset purchase agreement (www.practicallaw.com/2-200-0672)
Capital allowances fixtures election: asset purchase agreement: drafting note (www.practicallaw.com/8-200-3559)
Contract for the sale of freehold land subject to lease (www.practicallaw.com/5-107-4907) (see clause 10 (VAT), in particular (PLC Property subscription required))
Contract for the sale of freehold land subject to leases: drafting note (www.practicallaw.com/2-107-4310) (see clause 10 (VAT), in particular (PLC Property subscription required))

Reorganisations, distributions and demergers

Restructuring and insolvency

Stamp duties

Actions

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Resource ID: 8-376-6260
Products: PLC UK Tax
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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