| 1 | Joint ventures: tax overview This practice note briefly describes the main tax issues to consider when establishing, operating and terminating UK-based joint ventures. | Practice note: overview | Maintained |
| 2 | 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 |
| 3 | Tax: international joint ventures An overview of the main tax issues to consider when forming and operating an international joint venture with country Q&A (updated periodically) for Australia, Canada, China, France, Germany, Hong Kong, India, Italy, Japan, Mexico, The Netherlands, Russia, Singapore, UK and US. | Practice note: overview | 28-Dec-2012 |
| 4 | 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 |
| 5 | Contractual joint ventures: tax This note is an overview of the main tax issues to consider when establishing, operating and terminating a UK-based contractual joint venture. | Practice notes | Maintained |
| 6 | Cross-border joint ventures This note considers many of the technical aspects involved in structuring a joint venture between parties based in different countries. It focuses on the creation of joint ventures formed to carry on business independent of the joint venture parties. | Practice notes | Maintained |
| 7 | 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 |
| 8 | 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 |
| 9 | Joint venture companies: tax This note summarises the main tax issues to consider when establishing, operating and terminating a UK-based joint venture company. | Practice notes | Maintained |
| 10 | Joint venture partnerships: tax This note summarises the main tax issues to consider when establishing, operating and terminating a UK-based joint venture partnership. | Practice notes | Maintained |
| 11 | Key dates for corporate tax practitioners: 2012 A practice note listing key forthcoming dates in 2012 for corporate tax practitioners. | Practice notes | Maintained |
| 12 | 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 |
| 13 | 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 |
| 14 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 15 | 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 |
| 16 | Tax legislation tracker: owner-managed business A document tracking the development of certain notable pieces of proposed new legislation relating to the taxation of owner-managed businesses. | Practice notes | Maintained |
| 17 | Tax: Australia: International Joint ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Mar-2011 |
| 18 | Tax: China: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 25-Oct-2012 |
| 19 | Tax: France: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 17-Dec-2012 |
| 20 | Tax: Germany: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Oct-2012 |
| 21 | Tax: Hong Kong: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 05-Sep-2012 |
| 22 | Tax: Italy: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 26-Sep-2012 |
| 23 | Tax: Japan: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Apr-2012 |
| 24 | Tax: Russia: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Sep-2011 |
| 25 | Tax: Singapore: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 01-Apr-2012 |
| 26 | Tax: The Netherlands: International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 24-Oct-2012 |
| 27 | Tax: UK (England and Wales): International Joint Ventures This Q&A provides country-specific commentary on Practice note, Tax: international joint ventures, and forms part of our international joint ventures transaction guide. | Practice notes | 10-Oct-2012 |
| 28 | Thin capitalisation and transfer pricing A discussion of the UK's thin capitalisation and transfer pricing rules in the context of cross-border transactions. | Practice notes | Maintained |
| 29 | 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 |
| 30 | 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 |
| 31 | What's Market (UK): recent deals published A practice note listing the recent deals published on What's Market. | Practice notes | Maintained |