| 1 | A guide to PLC's FATCA resources A guide to PLC's resources on the US Foreign Account Tax Compliance Act (FATCA). | Practice note: overview | Maintained |
| 2 | Direct tax disclosure: overview This practice note is an overview of the direct tax disclosure regime. | Practice note: overview | Maintained |
| 3 | Anti-avoidance case law and tax: Direct taxes and stamp ... This practice note summarises the development of anti-avoidance case law from WT Ramsay v Inland Revenue Commissioners (1982) 54 TC 101 to date. It also includes some practical tips for structuring transactions to reduce the risk of attack by HMRC based on anti-avoidance case law. | Practice notes | Maintained |
| 4 | Anti-avoidance case law and tax: VAT: abuse of rights This practice note summarises the development of anti-avoidance case law from the European Court of Justice's decision in Halifax to date. It also includes some practical tips for structuring transactions to reduce the risk of attack by HMRC based on anti-avoidance case law. | Practice notes | Maintained |
| 5 | Bank levy A practice note discussing the details of the bank levy applying from 1 January 2011. | Practice notes | Maintained |
| 6 | Bond issue: tax clauses A brief description of the form and function of a bond issue offering circular, together with a list of the standard form tax-related clauses available from PLC Tax for inclusion in offering circulars. | Practice notes | Maintained |
| 7 | Bond issues: tax This practice note considers the basic UK tax issues that arise in typical capital markets transactions and looks at how these tax considerations impact on key transaction documents. The note also considers the tax issues that might arise for both the bondholder and the issuer in respect of bond issues with unusual features. | Practice notes | Maintained |
| 8 | Derivatives: tax A consideration of the tax treatment of derivative transactions for UK companies. | Practice notes | Maintained |
| 9 | Disclosure of tax avoidance schemes under DOTAS: direct tax A practice note about the direct tax disclosure regime which requires promoters, and in some cases, users, of certain tax planning arrangements to disclose details of the arrangements to HMRC. | Practice notes | Maintained |
| 10 | DOTAS: regime applicable before 1 August 2006 A practice note about the direct tax disclosure regime applicable before 1 August 2006. 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 |
| 11 | 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 |
| 12 | Financial Transaction Tax Directive: legislation tracker A practice note charting developments relating to the Financial Transaction Tax Directive in chronological order. | Practice notes | Maintained |
| 13 | Governing law and jurisdiction clauses A practice note covering the reasons for including governing law and jurisdiction clauses with drafting guidance. | Practice notes | Maintained |
| 14 | 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 |
| 15 | 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 |
| 16 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 17 | 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 |
| 18 | Limits on tax deductions for interest: the debt cap A practice note setting out the rules imposing a limit on the corporation tax deductions that UK members and branches of a worldwide group are allowed for interest (known as the "debt cap"). The debt cap rules are contained in Part 7 of, and Part 7 of Schedule 9 to, the Taxation (International and Other Provisions) Act 2010 (TIOPA 2010) (formerly, section 35 of, and Schedule 15 to, the Finance Act 2009). | Practice notes | Maintained |
| 19 | Loan relationships This practice note covers, in detail, the tax rules applying to companies in connection with their loan relationships. | Practice notes | Maintained |
| 20 | 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 |
| 21 | Securitisation: drafting the tax opinion This practice note discusses the issues that may arise when drafting a UK tax opinion for a true sale securitisation and the way with which they are usually dealt. | Practice notes | Maintained |
| 22 | Securitisation: tax This note focuses on the tax issues that arise on both a true sale and a secured loan securitisation. | Practice notes | Maintained |
| 23 | Tax for banking lawyers This practice note is a basic summary of the tax issues that frequently arise in respect of commercial lending transactions carried on by banks. Among other things, it considers distribution treatment for interest, withholding tax, stamp duty and VAT. | Practice notes | Maintained |
| 24 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 25 | Tax legislation tracker: finance A document tracking the development of certain notable pieces of proposed new legislation relating to finance taxation. | Practice notes | Maintained |
| 26 | Taxation of foreign exchange gains and losses for UK ... A note considering the UK corporation tax treatment of exchange gains and losses. | Practice notes | Maintained |
| 27 | 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 |
| 28 | 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 |
| 29 | Withholding tax This practice note is a summary of the UK withholding tax rules on payments of interest and certain other payments (such as annual payments, guarantee payments, patent royalties and other royalties). It considers when withholding arises (including when interest has a UK source and when it is "yearly interest" rather than "short interest"). It also considers exemptions, such as the Quoted eurobond exemption and exemption under double tax treaties, and outlines the effect of the EU savings tax directive. Further, it discusses documenting for withholding tax, including gross-up clauses, and accounting for tax withheld. | Practice notes | Maintained |