| 1 | Construction Industry Scheme (CIS) An overview of the Construction Industry Scheme, known as the CIS. The CIS is a special tax deduction scheme originally created in 1972. It has taken several forms (and names) since then. It sets out a framework for deducting tax at source from certain payments relating to construction work. | Practice note: overview | Maintained |
| 2 | Stamp duty land tax disclosure: overview This note provides an overview of the stamp duty land tax (SDLT) disclosure regime. | Practice note: overview | Maintained |
| 3 | The option to tax: overview An overview of the VAT option to tax. | Practice note: overview | Maintained |
| 4 | VAT disclosure: overview This practice note provides an overview of the value added tax (VAT) disclosure regime, which requires businesses to provide details of certain VAT planning arrangements to HM Revenue & Customs (HMRC). | Practice note: overview | Maintained |
| 5 | Buying an interest in property: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment of a property purchase. | Practice notes | Maintained |
| 6 | Capital allowances on property transactions This note summarises the capital allowances that may be available to businesses on property transactions. These include plant and machinery allowances, industrial buildings allowances, business premises renovation allowances and flat conversion allowances. | Practice notes | Maintained |
| 7 | CIS gross payment status: what to do if you lose it A practice note about gross payment status under the construction industry scheme. This note explains what gross payment status is and how a sub-contractor should deal with losing that status. | Practice notes | Maintained |
| 8 | Direct taxes This practice note gives an overview of direct taxes in the UK tax regime. It covers income tax, corporation tax and capital gains tax. It discusses the principles of calculation, rates, payment and compliance, and reliefs (such as capital allowances and research and development (R&D) relief). | Practice notes | Maintained |
| 9 | Enhanced capital allowances (ECAs) for investment in ... A summary of the various enhanced capital allowance (ECA) schemes aimed at promoting environmental measures. | Practice notes | Maintained |
| 10 | Holding an interest in property: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment where a corporate taxpayer holds an interest in property. | Practice notes | Maintained |
| 11 | Income tax: anti-avoidance and secondary liability This note is a general summary of the anti-avoidance rules applying for the purposes of UK income tax and the situations in which one person may be liable for income tax primarily chargeable to another person. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 12 | Income tax: calculation of income profits This note is a general summary of the rules for calculating income for the purposes of UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 13 | Income tax: exemptions and reliefs This note is a general summary of exemptions and relief from UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is calculated for income tax purposes and how income is taxed. | Practice notes | Maintained |
| 14 | Income tax: general principles This note is a general summary of the principles underpinning UK income tax. It describes what income is and how it is taxed. It also provides links to notes describing other aspects of the UK income tax rules, such as calculation of income and exemptions from income tax. | Practice notes | Maintained |
| 15 | Income tax: use of losses This note is a general summary of how losses may be used under the UK income tax rules. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 16 | Key dates for corporate tax practitioners: 2012 A practice note listing key forthcoming dates in 2012 for corporate tax practitioners. | Practice notes | Maintained |
| 17 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 18 | Leases: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment of leases. | Practice notes | Maintained |
| 19 | SDLT and contracts for the transfer of land The stamp duty land tax (SDLT) treatment of sale contracts for the transfer of land. | Practice notes | Maintained |
| 20 | SDLT and development agreements An overview of the SDLT issues that can arise in the context of land development. | Practice notes | Maintained |
| 21 | SDLT and option and pre-emption agreements An outline of the application of SDLT to options and pre-emption agreements. | Practice notes | Maintained |
| 22 | SDLT and partnerships The Finance Act 2003 takes the transfer of land between partners and partnerships, as well as the transfer of interests in partnerships owning land, out of the stamp duty regime and into the stamp duty land tax regime. | Practice notes | Maintained |
| 23 | SDLT and property transactions An overview of materials on Stamp Duty Land Tax. | Practice notes | Maintained |
| 24 | SDLT and residential property: the new top SDLT rate A note that looks at the new top rate of SDLT for residential property introduced in the 2012 Budget and how the 7% rate, effective from 22 March 2012, applies to typical land transactions where the purchaser is an individual. | Practice notes | Maintained |
| 25 | SDLT and stamp duty rates (for land) A note on the rates of SDLT on land transactions and the historic rates of stamp duty applicable to transfers of property other than shares. | Practice notes | Maintained |
| 26 | SDLT disclosure regime Since 1 August 2005, disclosure has been required of certain stamp duty land tax schemes. The rules build on and incorporate most of the direct tax disclosure rules. | Practice notes | Maintained |
| 27 | SDLT relief for land transactions in disadvantaged areas A practice note on the relief from SDLT for land transactions involving land situated in disadvantaged areas. | Practice notes | Maintained |
| 28 | SDLT reliefs for residential property An outline of the cases where relief from stamp duty land tax (SDLT) is available for residential properties from 1 December 2003. | Practice notes | Maintained |
| 29 | SDLT reliefs for the public sector and other bodies An outline of the cases where public sector or other bodies benefit from reliefs from SDLT from 1 December 2003. | Practice notes | Maintained |
| 30 | Selling an interest in property: tax Many commercial property transactions are potentially liable to direct and indirect taxes. This practice note considers the tax treatment of a sale of property. | Practice notes | Maintained |
| 31 | Stamp duty This note considers the practical impact of stamp duty on commercial transactions. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |
| 32 | Stamp duty land tax This practice note considers the practical impact of stamp duty land tax in the context of commercial transactions. | Practice notes | Maintained |
| 33 | Stamp duty: reliefs This note considers the various reliefs and exemptions from stamp duty available in a commercial context. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |
| 34 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 35 | Tax legislation tracker: property, energy and environment A document tracking the development of certain notable pieces of proposed new legislation relating to property, energy and environment taxation. | Practice notes | Maintained |
| 36 | Tax on chargeable gains: general principles This note is a general summary of the UK rules applying to the taxation of chargeable gains. It describes what chargeable gains are, what assets are affected, when disposals arise, the way in which gains are calculated and the manner in which they are taxed, exceptions from taxation, anti-avoidance rules and how allowable losses may be used. This note is intended as a general overview, so you should be aware that the tax treatment in a particular case may differ from the general position described in this note. | Practice notes | Maintained |
| 37 | The option to tax: differences between opted and unopted ... A practice note discussing the differences between properties that are subject to an option to tax and those that are not and how this will influence how you should deal with a property, including how to account for VAT. | Practice notes | Maintained |
| 38 | The option to tax: disapplication This practice note consider situations where, under certain circumstances, an option to tax will be disapplied and not have effect. | Practice notes | Maintained |
| 39 | The option to tax: how to exercise an option to tax A practice note looking at how to exercise an option to tax and notify it to HMRC, including who should opt and whether HMRC permission is required. | Practice notes | Maintained |
| 40 | The option to tax: revocation This practice note looks at the revocation of an option to tax. | Practice notes | Maintained |
| 41 | The option to tax: scope A practice note looking at the physical scope of the option to tax, who it affects and the person opting. | Practice notes | Maintained |
| 42 | Value added tax Value added tax (VAT) is a tax on supplies of goods and services made by a taxable person in the course or furtherance of a business. It is administered by HM Revenue & Customs. This note covers the VAT position on standard-rated supplies, exempt supplies, zero-rated supplies and supplies that are outside the scope of VAT. | Practice notes | Maintained |
| 43 | VAT and property transactions Links to practice notes and other materials on the effect of value added tax on transactions involving land and buildings. | Practice notes | Maintained |
| 44 | VAT and property: an outline of the rules An outline of the VAT rules governing land and buildings. | Practice notes | Maintained |
| 45 | VAT and property: basic principles A summary of the principles of value added tax and how it works in relation to property. | Practice notes | Maintained |
| 46 | VAT and property: developers agreements with local ... This practice note explains the VAT consequences of the situation where a developer agrees with a local authority or public utility undertaker to provide works and buildings in connection with the grant of planning permission for a property development. | Practice notes | Maintained |
| 47 | VAT and property: tax points A short practice note which explains the tax point of a supply for value added tax purposes in relation to property transactions. | Practice notes | Maintained |
| 48 | VAT and property: the capital goods scheme An explanation of the capital goods scheme in so far as it relates to land and buildings. | Practice notes | Maintained |
| 49 | VAT and property: the option to tax The option to tax (previously referred to as the "election to waive exemption from VAT") plays an important role in property investments and transactions. This practice note sets out when an option can be exercised, the rules governing options and the effect of an option. | Practice notes | Maintained |
| 50 | VAT and property: transferring a business as a going concern A practice note providing a brief summary of the operation of the rules governing the transfer of a business as a going concern where the assets transferred include land and buildings. | Practice notes | Maintained |
| 51 | VAT disclosure regime Businesses are required to make a disclosure to HM Revenue & Customs when they derive a VAT benefit from certain VAT planning arrangements. The VAT avoidance disclosure rules came into force on 1 August 2004. This practice note examines the key practical implications of this reporting regime. | Practice notes | Maintained |