| 1 | Asset purchases: tax overview This note is an overview of the key tax implications of an asset purchase for the buyer and the seller. | Practice note: overview | Maintained |
| 2 | Demergers: tax overview This note gives an overview of the reasons for, and the different types and tax implications of, demergers. | Practice note: overview | Maintained |
| 3 | Share purchase or asset purchase: overview of tax issues A summary of the key tax issues to take into account when deciding whether to structure the purchase of a business as a purchase of shares or a purchase of assets. | Practice note: overview | Maintained |
| 4 | Substantial shareholding exemption: overview This note is an overview of the reliefs available and the main conditions that need to be satisfied under the substantial shareholding exemption provisions. | 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 | Taxation of termination payments: a quick guide A quick guide to the way termination payments are taxed. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 7 | Arrangements and reconstructions: comparison between ... A note outlining the changes to the law in relation to arrangements and reconstructions (including mergers and divisions of public companies) made by the Companies Act 2006 (2006 Act). For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Part 26 (arrangements and reconstructions) and Part 27 (mergers and divisions of public companies) came into force on 6 April 2008. | Practice notes | 06-Apr-2008 |
| 8 | Asset purchases: tax aspects of deferred consideration A practice note on the tax implications for buyer and seller of using deferred consideration in an asset purchase. | Practice notes | Maintained |
| 9 | Asset purchases: tax aspects of financing the acquisition A practice note on the tax issues for the buyer to consider when financing an assets acquisition. The note covers both domestic and cross-border transactions. | Practice notes | Maintained |
| 10 | Asset purchases: tax aspects of hive downs This practice note discusses the tax implications of a hive down. A hive down is the transfer of all or part of the business or assets of a company to a new company (the hive down company), followed by the sale of the shares in the hive down company to a third party. | Practice notes | Maintained |
| 11 | Asset purchases: tax issues for buyer and seller This practice note discusses the tax issues for buyer and seller in an asset purchase, and how the conflicting tax objectives of buyer and seller can be dealt with when structuring the purchase. | Practice notes | Maintained |
| 12 | Corporate insolvency and losses: tax This practice note deals with the issue of using and preserving the losses of an insolvent company, both generally and in the contexts of a hive down of its assets and business, and of group relief. | Practice notes | Maintained |
| 13 | Debt restructuring: tax aspects A practice note about the tax implications of restructuring the debt of a company for the borrower, the lender and the guarantor. | Practice notes | Maintained |
| 14 | 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 |
| 15 | Funding the distressed company: tax issues A practice note about the tax implications of various methods of financing a company in financial difficulties. | Practice notes | Maintained |
| 16 | Group reorganisations: tax This note gives an overview of the key tax issues that can arise when a group reorganisation takes place. | Practice notes | Maintained |
| 17 | Group restructurings in insolvency: tax issues A practice note about the tax implications of restructuring a group in an insolvency situation. The note covers the position of the group and its shareholders. | Practice notes | Maintained |
| 18 | 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 |
| 19 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 20 | Lending activities: tax This practice note discusses the tax issues that arise when lending and borrowing money, in particular, corporation tax and income tax issues (including withholding tax). | Practice notes | Maintained |
| 21 | Loan relationships This practice note covers, in detail, the tax rules applying to companies in connection with their loan relationships. | Practice notes | Maintained |
| 22 | Schemes of reconstruction: tax A practice note on the tax reliefs applying to schemes of reconstruction. These reliefs are particularly relevant in demergers and other restructurings. | Practice notes | Maintained |
| 23 | Section 110 Insolvency Act 1986 liquidation schemes: tax A practice note on the tax implications of a demerger carried out using a scheme made under section 110 of Insolvency Act 1986. | Practice notes | Maintained |
| 24 | Share purchase or asset purchase: tax issues This practice note looks at: 1. The main tax advantages for the buyer and seller of a share purchase. 2. The main tax advantages for the buyer and seller of an asset purchase. | Practice notes | Maintained |
| 25 | Stamp duty This note considers the practical impact of stamp duty on commercial transactions. | Practice notes | Maintained |
| 26 | Stamp duty land tax This practice note considers the practical impact of stamp duty land tax in the context of commercial transactions. | Practice notes | Maintained |
| 27 | Stamp duty: reliefs This note considers the various reliefs and exemptions from stamp duty available in a commercial context. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |
| 28 | Substantial shareholding exemption A note on the substantial shareholding exemption which exempts companies from corporation tax on a gain made on the disposal of a substantial shareholding in another company. | Practice notes | Maintained |
| 29 | Syndication, secondary market trades and other transactions ... This practice note discusses the UK tax issues that may arise where a lender seeks to divest itself of, or spread, exposure under a loan by entering into syndication arrangements or other transactions. | Practice notes | Maintained |
| 30 | Tax clearances: exchanges of securities and reconstructions This note describes the UK tax treatment of reconstructions and exchanges of securities, and discusses the procedure for obtaining HMRC clearance for such transactions. | Practice notes | Maintained |
| 31 | Tax clearances: transfer of trade This practice note discusses the situations in which UK tax relief may be available for the transfer of a trade and the procedure for obtaining HMRC clearance for such transactions. | Practice notes | Maintained |
| 32 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 33 | Tax legislation tracker: corporate A document tracking the development of certain notable pieces of proposed new legislation relating to corporate taxation. | Practice notes | Maintained |
| 34 | 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 |
| 35 | Taxation of termination payments An overview of the way in which payments made to employees on termination of their employment are taxed. | Practice notes | Maintained |
| 36 | Transactions in securities: tax anti-avoidance This practice note explains the transactions in securities rules under which HMRC can counteract a tax advantage for a taxpayer arising from certain types of transaction(s) in shares or securities. | Practice notes | Maintained |
| 37 | Transfer pricing This practice note discusses the UK transfer pricing rules as they apply to cross-border and domestic transactions. This note does not address how the transfer pricing rules impact on specific industries, such as insurance or energy/utility, where these industries deviate from the general rules. | Practice notes | Maintained |
| 38 | 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 |
| 39 | VAT and property: the option to tax The option to tax (previously referred to as the "election to waive exemption from VAT") plays an important role in property investments and transactions. This practice note sets out when an option can be exercised, the rules governing options and the effect of an option. | Practice notes | Maintained |
| 40 | VAT and property: transferring a business as a going concern A practice note providing a brief summary of the operation of the rules governing the transfer of a business as a going concern where the assets transferred include land and buildings. | Practice notes | Maintained |