| 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 | How to deal with the standard rate VAT increase on 4 January ... A guide for businesses on how to deal with the increase in the standard rate of VAT on 4 January 2011, from 17.5% to 20%. | 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 | Transfer pricing issues in commercial agreements This practice note provides an overview for commercial lawyers of when and how the transfer pricing rules in the UK tax code affect commercial agreements between group companies in a UK context. | Practice note: overview | Maintained |
| 6 | Business interruption: pandemics and other civil emergencies A practice note giving organisations an overview of some of the legal and practical issues arising from the threat of disruption by pandemic influenza and other civil emergencies. Practical Law is grateful to Alexis Roberts, a partner in the Insurance & Reinsurance Group of Pinsent Masons LLP, for his assistance with aspects of this note. | Practice notes | Maintained |
| 7 | Double tax treaties: an introduction This practice note provides an introduction to the purpose and interpretation of double tax treaties. | Practice notes | Maintained |
| 8 | Engagement letters Engagement letters are used by accountants, investment banks and other advisers to limit their liability when giving advice. This note deals with the issues that arise when limiting liability and summarises the provisions most commonly found in engagement letters. | Practice notes | Maintained |
| 9 | 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 |
| 10 | Expert determination A note on the types of disputes or issues to which expert determination is most applicable, how to draft an effective expert determination clause, what to look out for in an expert's terms of reference and on what terms to appoint an expert. | Practice notes | Maintained |
| 11 | 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 |
| 12 | Human Rights Act 1998: overview A note on the European Convention on Human Rights and its interaction with the Human Rights Act 1998 including links to relevant PLC content. | Practice notes | Maintained |
| 13 | Interpreting legislation under section 3 of the Human Rights ... This practice note explains the rule under section 3 of the Human Rights Act 1998 that, so far as possible, legislation must be read and given effect in a way compatible with the European Convention on Human Rights. The note explains: The scope of the rule and how it applies to various types of legislation. How the courts have approached its application. The limits of what kinds of interpretation are "possible" to achieve human rights compliance. | Practice notes | Maintained |
| 14 | 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 |
| 15 | 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 |
| 16 | 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 |
| 17 | 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 |
| 18 | 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 |