| 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 | Bank levy A practice note discussing the details of the bank levy applying from 1 January 2011. | Practice notes | Maintained |
| 3 | 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 |
| 4 | 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 |
| 5 | Cross-border interest and royalties payments: tax A discussion of tax issues that may arise when interest and royalties are paid between the UK and other countries. | Practice notes | Maintained |
| 6 | 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 |
| 7 | Financial Transaction Tax Directive: legislation tracker A practice note charting developments relating to the Financial Transaction Tax Directive in chronological order. | Practice notes | Maintained |
| 8 | Key dates for corporate tax practitioners: 2012 A practice note listing key forthcoming dates in 2012 for corporate tax practitioners. | Practice notes | Maintained |
| 9 | 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 |
| 10 | Loan relationships This practice note covers, in detail, the tax rules applying to companies in connection with their loan relationships. | Practice notes | Maintained |
| 11 | 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 |
| 12 | Securitisation: tax This note focuses on the tax issues that arise on both a true sale and a secured loan securitisation. | Practice notes | Maintained |
| 13 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 14 | Tax legislation tracker: finance A document tracking the development of certain notable pieces of proposed new legislation relating to finance taxation. | Practice notes | Maintained |
| 15 | What's Market (UK): recent deals published A practice note listing the recent deals published on What's Market. | Practice notes | Maintained |
| 16 | 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 |