| 1 | Document retention toolkit A toolkit to guide users through PLC's UK, US and international content on document retention. It includes materials on retention of employment records, Companies Act 2006 requirements and electronic disclosure. | Practice note: overview | Maintained |
| 2 | Insurance toolkit A toolkit to guide users through PLC's UK and multi-jurisdictional insurance materials. PLC's UK web services provide some general insurance materials, together with materials on the regulation of the insurance sector in the UK. In addition, some of our UK web services offer sector-specific insurance materials and current awareness updates on insurance-related developments that fall within their scope. PLC Cross-border provides a multi-jurisdictional guide to insurance and reinsurance law in 22 countries. | Practice note: overview | Maintained |
| 3 | Judicial review: a quick guide A quick guide to judicial review, including who can apply for a review, what decisions can be reviewed and the remedies which may be granted. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 4 | Limitation periods: an overview An overview of limitation periods. | Practice note: overview | Maintained |
| 5 | Tax clearances: general This note discusses the current UK rulings system and practical issues relating to clearances. It also links to several other practice notes that provide guidance on clearances in specific situations. | Practice note: overview | Maintained |
| 6 | An introduction to judicial review This practice note provides an introduction to the substantive law relating to judicial review. | Practice notes | Maintained |
| 7 | Best or reasonable endeavours? A review of the meaning of best endeavours, reasonable endeavours and other common forms of endeavours clauses. | Practice notes | Maintained |
| 8 | Contracts: discharge of contracts An outline of the ways in which a party to an agreement may discharge the contract. | Practice notes | Maintained |
| 9 | Contracts: formation A review of the legal concepts involved in the formation of binding contracts. | Practice notes | Maintained |
| 10 | Contracts: structure and terms of commercial contracts A review of the fundamentals of contract law explaining the structure and terms of commercial contracts. | Practice notes | Maintained |
| 11 | Controlled foreign companies and attribution of gains: tax This practice note discusses the UK's controlled foreign company regime for accounting periods beginning before 1 January 2013 and the UK's rules on attributing gains of non-UK resident companies to UK residents. | Practice notes | Maintained |
| 12 | Cross-border dividend payments: tax A discussion of the tax issues that may arise when a company in one country pays a dividend to a shareholder in another. | Practice notes | Maintained |
| 13 | 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 |
| 14 | Disclosure of tax avoidance schemes under DOTAS: direct tax A practice note about the direct tax disclosure regime which requires promoters, and in some cases, users, of certain tax planning arrangements to disclose details of the arrangements to HMRC. | Practice notes | Maintained |
| 15 | Discrimination: tax and EU principles This practice note discusses the impact that EU legal principles prohibiting discrimination have on UK tax law. | Practice notes | Maintained |
| 16 | DOTAS: regime applicable before 1 August 2006 A practice note about the direct tax disclosure regime applicable before 1 August 2006. | Practice notes | Maintained |
| 17 | Double tax treaties: an introduction This practice note provides an introduction to the purpose and interpretation of double tax treaties. | Practice notes | Maintained |
| 18 | EU law and its interpretation in the UK An outline of the EU legislative process and its interpretation in the UK. | Practice notes | Maintained |
| 19 | Execution of deeds and documents Overview of the key legal requirements relating to the execution of deeds and documents under the laws of England and Wales. It reflects the law on execution from 1 October 2009. For details of the law governing execution of deeds and documents before 1 October 2009, see Practice note, Execution of deeds and documents: pre-1 October 2009. | Practice notes | Maintained |
| 20 | Execution of documents: Companies Act 2006 A note outlining the changes to the law on execution of documents by companies under the Companies Act 2006 (2006 Act). For a link to the 2006 Act, see Companies Act 2006: publication of final text. For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. For detailed information and sample execution clauses, see Practice note, Execution of deeds and documents. Part 4 (A company's capacity and related matters) of the 2006 Act is effective from 1 October 2009, with the exception of section 44 which came into force on 6 April 2008. | Practice notes | 06-Apr-2008 |
| 21 | Fiduciary duties An outline of the common law fiduciary duties, ways of modifying those duties (including the use of Chinese walls) and proposals for reform. | Practice notes | Maintained |
| 22 | Groups of companies: tax Tax legislation gives special tax treatment to certain transactions between group company members, such as group and consortium relief and relief for chargeable gains groups. This note considers that treatment. The stamp duty, stamp duty land tax and value added tax position of group companies is also considered. | Practice notes | Maintained |
| 23 | Joint, several and joint and several liability Where two or more persons are liable to another, they may be jointly liable, severally liable or jointly and severally liable. This note explains the concepts of joint, several, and joint and several liability. | Practice notes | Maintained |
| 24 | Misrepresentation An outline of the law relating to misrepresentation. | Practice notes | Maintained |
| 25 | Powers of attorney This practice note examines powers of attorney, in particular, general powers of attorney and their commercial application. It includes links to standard documents for general powers of attorney and specimen execution clauses. For further details on other types of powers of attorney, see Practice note, Lasting powers of attorney and Practice note, Enduring powers of attorney. | Practice notes | Maintained |
| 26 | Professional negligence An outline of the law of professional negligence. This note considers: The requirements for claims in contract and tort. The application of the SAAMCO principle. The Bolam test. Contributory negligence. Contribution. The use by professionals of exclusion clauses to limit liability. | Practice notes | Maintained |
| 27 | Quasi-legislation: codes, guidance, orders, rules and ... A note on the various types of quasi-legislation and how they should be treated. | Practice notes | Maintained |
| 28 | Remedies: damages and agreed remedies An outline of the law of damages for actions in contract and tort and the remedies that may be agreed by contracting parties. | Practice notes | Maintained |
| 29 | Remedies: equitable remedies An outline of equitable remedies including rectification, specific performance, injunctions, account of profits, subrogation, rescission and declarations. The doctrines of equity are also discussed. | Practice notes | Maintained |
| 30 | Remedies: restitution A note outlining the law of restitution. | Practice notes | Maintained |
| 31 | Resolving ambiguities in legislation This practice note discusses the tools available to those who have to apply an ambiguous piece of legislation. | Practice notes | Maintained |
| 32 | Saving defective notices This practice note explains the principle established in the House of Lords' case of Mannai Investment Co Ltd v Eagle Star Life Assurance Co Ltd [1997] UKHL 19 and its subsequent application to defects in both contractual and statutory notices. | Practice notes | Maintained |
| 33 | Set-off clauses A note on boilerplate clauses that create or limit contracting parties' rights to set off monetary cross-claims against each other. It also outlines the following non-contractual rights of set-off: legal set-off, equitable set-off, banker's set-off and insolvency set-off. | Practice notes | Maintained |
| 34 | SRA Handbook 2011 and Code of Conduct The Solicitors Regulation Authority has issued a new Handbook, including a new Code of Conduct, which is prompted by the possibility of Alternative Business Structures (ABSs) opening for business from 6 October 2011. The Handbook is being introduced on a phased basis, beginning in August 2011. The key implementation date was 6 October 2011. This practice note explains the background to the new Handbook and its structure. For information on how the new Handbook and Code of Conduct will affect common aspects of property transactions, see Practice note, SRA Handbook 2011 and Code of Conduct: issues for property lawyers. | Practice notes | Maintained |
| 35 | Statutory interpretation and the doctrine of precedent An outline of the English court system, the doctrine of precedent, and the rules of statutory interpretation. | Practice notes | Maintained |
| 36 | Subsidiary or permanent establishment: tax This practice note discusses the UK direct tax implications of carrying on a business through a subsidiary or permanent establishment. | Practice notes | Maintained |
| 37 | Tax for banking lawyers This practice note is a basic summary of the tax issues that frequently arise in respect of commercial lending transactions carried on by banks. Among other things, it considers distribution treatment for interest, withholding tax, stamp duty and VAT. | Practice notes | Maintained |
| 38 | The European Union after the Treaty of Lisbon This Practice note examines the impact of the Treaty of Lisbon on the decision-making procedures and substantive policies of the European Union. | Practice notes | Maintained |
| 39 | Thin capitalisation and transfer pricing A discussion of the UK's thin capitalisation and transfer pricing rules in the context of cross-border transactions. | Practice notes | Maintained |
| 40 | Trusts in commercial transactions The trust is widely admired and recognised in many jurisdictions around the world. Although primarily used by individuals, they also have a wide variety of applications in a commercial context. This practice note provides an introduction to trusts and trustees and considers some commercial applications of trusts. | Practice notes | Maintained |
| 41 | VAT issues for banks This practice notes summarises the various VAT issues that arise for banks in the course of their business. | Practice notes | Maintained |
| 42 | Withholding tax This practice note is a summary of the UK withholding tax rules on payments of interest and certain other payments (such as annual payments, guarantee payments, patent royalties and other royalties). It considers when withholding arises (including when interest has a UK source and when it is "yearly interest" rather than "short interest"). It also considers exemptions, such as the Quoted eurobond exemption and exemption under double tax treaties, and outlines the effect of the EU savings tax directive. Further, it discusses documenting for withholding tax, including gross-up clauses, and accounting for tax withheld. | Practice notes | Maintained |
| 43 | Withholding tax: bank deposits A short summary of how the withholding tax rules apply in relation to bank deposits when interest is paid or deposited by a "deposit-taker". | Practice notes | Maintained |