| 1 | Entrepreneurs' relief: overview A summary of the key features and practical implications of entrepreneurs' relief. This is a relief from capital gains tax for individuals and trustees which applies to the first £10 million of gains on the disposal of a business or certain shares or securities of a trading company. | Practice note: overview | Maintained |
| 2 | SRA Code of Conduct 2011 toolkit A toolkit to guide users through PLC's resources on the SRA Code of Conduct 2011. | Practice note: overview | Maintained |
| 3 | Entrepreneurs' relief The availability of entrepreneurs' relief has significant implications for individuals and trustees. This practice note explains the key features of entrepreneurs' relief. | Practice notes | Maintained |
| 4 | Investment funds: tax: introduction This practice note provides an introduction to the various structures commonly used for investment funds (for example, limited partnerships, UK authorised unit trusts, UK open-ended investment companies, offshore trusts and offshore companies) and the importance of tax planning in this area. It also provides links to other, more detailed practice notes, each of which addresses the tax issues relating to a specific type of investment fund. | Practice notes | Maintained |
| 5 | Investment trusts: tax This practice note examines the various tax issues that arise in respect of investment trusts, including the conditions that must be satisfied to attain investment trust status and the consequences of doing so. | Practice notes | Maintained |
| 6 | Joint venture partnerships: tax This note summarises the main tax issues to consider when establishing, operating and terminating a UK-based joint venture partnership. | Practice notes | Maintained |
| 7 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 8 | Limited liability partnerships: tax The Limited Liability Partnerships Act 2000 is broadly intended to confer tax transparency on limited liability partnerships (LLPs) as is enjoyed by ordinary partnerships. The rules on taxation of partnerships are intended to apply to LLPs and their members. | Practice notes | Maintained |
| 9 | Limited partnerships: tax This practice note examines the various tax issues that arise in relation to limited partnerships, including the tax treatment of partners and the tax consequences of changes in limited partnership interests. | Practice notes | Maintained |
| 10 | Offshore funds: tax This practice note examines the various tax issues that arise in respect of offshore companies and offshore unauthorised unit trusts. It also provides a summary of the main UK anti-avoidance provisions that need to be considered in relation to the tax treatment of UK investors investing in offshore funds. | Practice notes | Maintained |
| 11 | Partnerships: tax An overview of the main tax issues to consider when setting up a partnership in England and Wales. | Practice notes | Maintained |
| 12 | 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 |
| 13 | 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 |
| 14 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 15 | Tax legislation tracker: investment structures A document tracking the development of certain notable pieces of proposed new legislation relating to the taxation of investment structures. | Practice notes | Maintained |
| 16 | Unit trusts and open-ended investment companies: tax This practice note examines the various tax issues that arise in respect of UK authorised and unauthorised unit trusts and UK open-ended investment companies. It considers the tax treatment of such funds and of their investors. | Practice notes | Maintained |