| 1 | 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 |
| 2 | Tax legislation tracker: employment A document tracking the development of certain notable pieces of proposed new legislation relating to employment taxation. | Practice notes | Maintained |
| 3 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 4 | Tax issues on the relocation of employees Senior employees of international businesses can expect to spend some part of their working lives outside their home country either on: Secondment to a foreign subsidiary of the parent company. A more permanent transfer to a foreign company within the group. One of the main areas of concern for both employers and employees is the tax effects of relocation and the structuring of the remuneration package. This practice note examines the relevant tax issues and other areas of concern to both employer and employee where there is an overseas assignment. | Practice notes | Maintained |
| 5 | Residence, ordinary residence and domicile: UK tax ... This practice note sets out in detail the UK tax implications of residence, ordinary residence and domicile for individuals. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements. | Practice notes | Maintained |
| 6 | Residence, ordinary residence and domicile: definitions and ... This note contains links to practice notes covering: the meaning of "residence" and "ordinary residence" in the context of UK taxation; the meaning of "domicile" and the UK tax implications for individuals of these concepts. | Practice notes | Maintained |
| 7 | Residence and ordinary residence: definitions for UK tax ... This practice note covers the meaning of "residence" and "ordinary residence" of individuals in the context of UK taxation. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements. | Practice notes | Maintained |
| 8 | Residence and domicile: Finance Bill 2008 Following the announcement in the 2007 Pre-Budget Report that significant changes would be made to the tax rules governing residence and domicile from 6 April 2008, an avalanche of draft legislation, clarifications, amendments and guidance was published. Further amendments and changes were made as the bill progressed through parliament. In the light of this, we published this practice note to provide, in one place, an explanation of the key changes together with links to HMRC's guidance. However, following Royal Assent to the Finance Act 2008, all the changes relating to residence, domicile and related tax issues have been incorporated into Practice Note, Residence, ordinary residence and domicile: definitions and UK tax implications for individuals. THIS PRACTICE NOTE IS NO LONGER MAINTAINED. | Practice notes | 19-May-2008 |
| 9 | Key dates for corporate tax practitioners: 2012 A practice note listing key forthcoming dates in 2012 for corporate tax practitioners. | Practice notes | Maintained |
| 10 | 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 |
| 11 | 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 |
| 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: 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 |
| 14 | EU social security rules for cross-border employees A practice note on the EU Social Security Regulations (883/2004/EC), which came into force on 1 May 2010. | Practice notes | Maintained |
| 15 | Domicile This practice note explains what domicile is in the context of UK taxation and how it is determined. It does not seek to cover the application of domicile in the context of the conflict of laws, which is beyond the scope of this note. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements. | Practice notes | Maintained |
| 16 | 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 |