| 1 | A guide to PLC's investment fund materials A guide to PLC's investment fund materials. | Practice note: overview | Maintained |
| 2 | Investing on AIM: overview of tax reliefs This practice note briefly describes the tax reliefs available to individual and corporate investors in shares which are admitted to trading on AIM. Some of these reliefs are also available for investments in other unlisted shares. | Practice note: overview | Maintained |
| 3 | An introduction to Jersey property unit trusts (JPUTs) This note explains what Jersey property unit trusts (JPUTs) are, how they are established and why they are used for holding UK property. It considers the current advantages of using JPUTs and contains a table comparing and contrasting JPUTs with UK real estate investment trusts (REITs). This note also examines which categories different types of investors must fall into. | Practice notes | 02-Nov-2012 |
| 4 | Enterprise Investment Scheme funds: tax This practice note explains the reasons for establishing an Enterprise Investment Scheme (EIS) fund. It then examines the structure of a typical EIS fund. | Practice notes | Maintained |
| 5 | Financial Transaction Tax Directive: legislation tracker A practice note charting developments relating to the Financial Transaction Tax Directive in chronological order. | Practice notes | Maintained |
| 6 | Foreign profits of companies: tax reform A practice note about measures to reform UK corporation tax in the following areas: Controlled foreign companies. Profits and losses of overseas branches. Intellectual property. Dividends received by companies. Interest paid by companies. International movement of capital (treasury consent). | Practice notes | Maintained |
| 7 | Insurance premium tax Insurance premium tax (IPT) is a tax (authorised under European Community law) on the premium paid under taxable insurance contracts. It was introduced by the Finance Act 1994. This note gives a general overview of IPT as it applies to practical issues commonly encountered by the practitioner. | Practice notes | Maintained |
| 8 | 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 |
| 9 | 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 |
| 10 | Key dates for corporate tax practitioners: 2012 A practice note listing key forthcoming dates in 2012 for corporate tax practitioners. | Practice notes | Maintained |
| 11 | 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 |
| 12 | 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 |
| 13 | Outsourcing: tax Tax is likely to be one of the main concerns for the corporate parties to any outsourcing arrangement. This practice note explains the tax issues that may arise both during the commercial and tax structuring of an outsourcing involving the UK and when the outsourcing is "up-and-running" and the outsourced services are being provided by the relevant service provider. | Practice notes | Maintained |
| 14 | Property authorised investment funds: tax An overview of the direct tax regime for property authorised investment funds. | Practice notes | Maintained |
| 15 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 16 | 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 |
| 17 | UK REITs: questions and answers This practice note sets out answers to some of the key questions on the UK REITs regime. | Practice notes | Maintained |
| 18 | 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 |
| 19 | Venture Capital Trusts A practice note summarising the rules relating to Venture Capital Trusts (VCTs) and the tax reliefs for individuals who invest in VCTs. VCTs are listed companies which invest in unquoted trading companies. | Practice notes | Maintained |