We will track here amendments to this resource that reflect changes in law and practice.
Asset purchases: tax aspects of deferred consideration (www.practicallaw.com/3-366-9964)
Asset purchases: tax aspects of financing the acquisition (www.practicallaw.com/9-367-0974)
Asset purchases: tax aspects of hive downs (www.practicallaw.com/3-367-0972)
Asset purchases: tax issues for buyer and seller (www.practicallaw.com/1-367-0973)
Buying an interest in property: tax (www.practicallaw.com/7-371-5964)
Capital allowances on property transactions (www.practicallaw.com/6-362-6968)
Community Infrastructure Levy (www.practicallaw.com/6-385-1570)
Corporate insolvency and losses: tax (www.practicallaw.com/9-202-2661)
Deferred Tax in an acquisition of private company shares: FAQs (www.practicallaw.com/5-502-1330)
Enhanced capital allowances (www.practicallaw.com/8-204-8355)
Holding an interest in property: tax (www.practicallaw.com/8-371-5973)
Share purchase or asset purchase: tax issues (www.practicallaw.com/8-369-8025)
Tax clearances: transfer of trade (www.practicallaw.com/1-367-3995)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
VAT and property: the election to waive exemption (www.practicallaw.com/4-107-4229)
VAT and property: the option to tax (www.practicallaw.com/4-107-4229)
VAT and property: transferring a business as a going concern (www.practicallaw.com/2-107-4895)
International acquisitions: tax (www.practicallaw.com/4-107-3927)
International tax covenant: negotiating guide (www.practicallaw.com/9-508-3670)
Share purchase or asset purchase: tax issues (www.practicallaw.com/8-369-8025)
Share purchases: deferred consideration: tax (www.practicallaw.com/3-376-4353)
Share purchases: preparing the target for sale: tax (www.practicallaw.com/6-376-4337)
Share purchases: taxation of the seller (www.practicallaw.com/2-376-4339)
Share sales: accounting for tax (www.practicallaw.com/3-367-5012)
Share sales: reasons for the tax indemnity (www.practicallaw.com/3-367-5007)
Share sales: tax warranties (www.practicallaw.com/9-367-5009)
Share sales: taxation of warranty and indemnity payments (www.practicallaw.com/5-367-5011)
Share sales: pre 6 April 2008 CGT position and planning (www.practicallaw.com/7-382-4251)
Substantial shareholding exemption (www.practicallaw.com/2-376-0440)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax covenant: long form: negotiating guide (www.practicallaw.com/2-376-3603)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
What do the 2007 Pre-Budget Report CGT changes mean for M&A? (www.practicallaw.com/0-379-7736)
2007 Public M&A deals: the main features (www.practicallaw.com/7-379-6451)
2008 Public M&A deals: the main features (www.practicallaw.com/9-380-9080)
Deal analysis: loan note alternatives on public takeovers (www.practicallaw.com/9-217-0005)
Share sales: pre 6 April 2008 CGT position and planning (www.practicallaw.com/7-382-4251)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
What do the 2007 Pre-Budget Report CGT changes mean for M&A? (www.practicallaw.com/0-379-7736)
Advance pricing agreements: tax (www.practicallaw.com/2-367-4008)
Anti-avoidance case law and tax: direct taxes and stamp duties (www.practicallaw.com/3-375-8936)
Anti-avoidance case law and tax: VAT: abuse of rights (www.practicallaw.com/5-375-8935)
Direct tax disclosure regime (www.practicallaw.com/1-107-4933)
ECJ direct tax cases: where are they now? (www.practicallaw.com/6-378-8871)
Foreign profits of companies: tax reform (www.practicallaw.com/8-369-8105)
Limits on tax deductions for interest: the "debt cap" (www.practicallaw.com/7-386-4223)
National insurance contributions disclosure regime (www.practicallaw.com/4-310-7954)
Pre-Budget/Budget/Finance Bill tracker: finance (www.practicallaw.com/0-378-7474)
Pre-Budget/Budget/Finance Bill tracker: miscellaneous (www.practicallaw.com/9-378-7479)
Residence and domicile: Finance Bill 2008 (www.practicallaw.com/0-381-1493)
Tax changes taking effect from April 2009 (www.practicallaw.com/4-385-3513)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax clearances: share buybacks (www.practicallaw.com/3-367-4003)
Tax clearances: transactions in land (www.practicallaw.com/6-367-4006)
Tax clearances: transfer of trade (www.practicallaw.com/1-367-3995)
Taxation of investments: shares as debt legislation (www.practicallaw.com/2-375-8550)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
UK/Switzerland tax co-operation agreement (www.practicallaw.com/1-509-7850)
Advance pricing agreements: tax (www.practicallaw.com/2-367-4008)
An introduction to Jersey property unit trusts (JPUTs) (www.practicallaw.com/0-378-8553)
Companies: UK residence and permanent establishments (www.practicallaw.com/4-204-0101)
Controlled foreign companies and attribution of gains: tax (www.practicallaw.com/7-367-0989)
Cross-border dividend payments: tax (www.practicallaw.com/9-367-0988)
Cross-border interest and royalties payments: tax (www.practicallaw.com/1-367-0987)
Cross-border joint ventures (www.practicallaw.com/7-100-2815)
Cross-border transactions and VAT: supply of services (www.practicallaw.com/4-383-2361)
Cross-border transactions and VAT: UK inbound supply of goods (www.practicallaw.com/8-383-2359)
Cross-border transactions and VAT: UK outbound supply of goods (www.practicallaw.com/6-383-2360)
Discrimination: tax and EU principles (www.practicallaw.com/9-367-0993)
ECJ direct tax cases: where are they now? (www.practicallaw.com/6-378-8871)
Financing multinational groups: tax issues (www.practicallaw.com/9-375-8405)
Financing multinational groups: US tax issues (www.practicallaw.com/2-376-0223)
Foreign permanent establishments exemption (www.practicallaw.com/2-506-9130)
Foreign profits of companies: tax reform (www.practicallaw.com/8-369-8105)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Income tax: calculation of income profits (www.practicallaw.com/5-385-1245)
Income tax: exemptions and reliefs (www.practicallaw.com/8-385-1244)
Income tax: anti-avoidance and secondary liability (www.practicallaw.com/3-385-1246)
International acquisitions: tax (www.practicallaw.com/4-107-3927)
Investment funds: tax: introduction (www.practicallaw.com/3-382-5441)
Limits on tax deductions for interest: the "debt cap" (www.practicallaw.com/7-386-4223)
Offshore holding companies (www.practicallaw.com/1-381-8502)
Practice analysis: corporate emigrations (www.practicallaw.com/0-382-1915)
Pre-Budget/Budget/Finance Bill tracker: finance (www.practicallaw.com/0-378-7474)
Residence and domicile: Finance Bill 2008 (www.practicallaw.com/0-381-1493)
Residence and ordinary residence: definitions for UK tax purposes (www.practicallaw.com/0-385-8051)
Residence, ordinary residence and domicile: UK tax implications (www.practicallaw.com/3-385-8059)
Seeking a reference to the ECJ (www.practicallaw.com/6-385-3324)
Statutory interpretation and EC law (www.practicallaw.com/9-107-4972)
Subsidiary or permanent establishment: tax (www.practicallaw.com/0-366-9970)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Tax: international joint ventures (www.practicallaw.com/6-107-3945)
Taxation of investments: shares as debt legislation (www.practicallaw.com/2-375-8550)
Taxation of foreign exchange gains and losses for UK companies (www.practicallaw.com/6-500-4518)
The remittance basis: Mixed funds ordering rules (www.practicallaw.com/7-500-1289)
The remittance basis: The remittance basis charge (www.practicallaw.com/3-500-4609)
The remittance basis: What individuals need to know: overview (www.practicallaw.com/8-500-4602)
The remittance basis: What is a remittance? (www.practicallaw.com/9-500-1288)
Thin capitalisation and transfer pricing (www.practicallaw.com/3-367-0991)
UK/Switzerland tax co-operation agreement (www.practicallaw.com/1-509-7850)
Unit trusts and open-ended investment companies: tax (www.practicallaw.com/2-382-5451)
An introduction to judicial review (www.practicallaw.com/1-376-4820)
Anti-avoidance case law and tax: direct taxes and stamp duties (www.practicallaw.com/3-375-8936)
Anti-avoidance case law and tax: VAT: abuse of rights (www.practicallaw.com/5-375-8935)
Appeals to the United Kingdom Supreme Court (www.practicallaw.com/6-386-7241)
Corporation tax self-assessment enquiries (www.practicallaw.com/9-384-1080)
Criminal prosecutions for tax fraud (www.practicallaw.com/5-506-8129)
How to instruct a barrister: a guide for non-solicitors (www.practicallaw.com/8-375-8934)
Human Rights Act 1998: overview (www.practicallaw.com/9-384-8048)
HMRC enquiry and investigation powers: overview (www.practicallaw.com/0-378-9393)
HMRC self-assessment information notices (www.practicallaw.com/3-379-0352)
HMRC notices to produce information and documents (www.practicallaw.com/5-378-9121)
HMRC civil VAT enquiry powers (www.practicallaw.com/0-379-0363)
HMRC criminal investigation powers (www.practicallaw.com/3-379-0347)
Penalties, compliance and powers reforms: legislation tracker (www.practicallaw.com/7-385-1046)
Pre-Budget/Budget/Finance Bill tracker: miscellaneous (www.practicallaw.com/9-378-7479)
Resolving ambiguities in legislation (www.practicallaw.com/5-384-0370)
Seeking a reference to the ECJ (www.practicallaw.com/6-385-3324)
Statutory interpretation and EC law (www.practicallaw.com/9-107-4972)
Taking a tax appeal to the Special Commissioners (www.practicallaw.com/7-375-8595)
Taxation and protection for legitimate expectations (www.practicallaw.com/7-505-3443)
Tax appeals: options for the unsuccessful party at first instance (www.practicallaw.com/3-376-5178)
Tax changes taking effect from April 2009 (www.practicallaw.com/4-385-3513)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Tax penalties: consolidated regime for culpable penalties (www.practicallaw.com/9-384-0189)
The retrospective effect of the Human Rights Act 1998 (www.practicallaw.com/0-107-3953)
Tax appeals: taking an appeal to the First-tier Tribunal (www.practicallaw.com/3-385-4928)
Tax legislation tracker: compliance, disputes and investigations (www.practicallaw.com/6-503-0904)
Direct tax disclosure regime (www.practicallaw.com/1-107-4933)
Employment taxes and the public sector (www.practicallaw.com/1-500-1094)
Finance Act 2009: pensions provisions (www.practicallaw.com/0-386-1303)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Income tax: calculation of income profits (www.practicallaw.com/5-385-1245)
Income tax: exemptions and reliefs (www.practicallaw.com/8-385-1244)
Income tax: anti-avoidance and secondary liability (www.practicallaw.com/3-385-1246)
National insurance contributions disclosure regime (www.practicallaw.com/4-310-7954)
PAYE dispensations: a quick guide (www.practicallaw.com/9-385-2243)
Pre-Budget Report/Budget/Finance Bill tracker: corporate (www.practicallaw.com/3-376-6578)
Pre-Budget/Budget/Finance Bill tracker: employment (www.practicallaw.com/1-376-6579)
Pre-Budget/Budget/Finance Bill tracker: owner-managed businesses (www.practicallaw.com/9-376-6580)
Private equity and tax: the private equity fund and executives (www.practicallaw.com/6-376-4323)
Residence and domicile: Finance Bill 2008 (www.practicallaw.com/0-381-1493)
Residence and ordinary residence: definitions for UK tax purposes (www.practicallaw.com/0-385-8051)
Residence, ordinary residence and domicile: UK tax implications (www.practicallaw.com/3-385-8059)
Salary sacrifice arrangements (www.practicallaw.com/6-287-9952)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Tax changes for higher earners (www.practicallaw.com/1-386-1519)
Tax issues on the relocation of employees (www.practicallaw.com/9-200-6982)
Tax legislation tracker: employment (www.practicallaw.com/7-503-0946)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Taxation of termination payments (www.practicallaw.com/0-200-2422)
Climate change levy and climate change agreements (www.practicallaw.com/8-204-8341)
Enhanced capital allowances (www.practicallaw.com/8-204-8355)
Pre-Budget/Budget/Finance Bill tracker: environment (www.practicallaw.com/8-378-7470)
Tax changes taking effect from April 2009 (www.practicallaw.com/4-385-3513)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Tax legislation tracker: property, energy and environment (www.practicallaw.com/6-503-0975)
Tax relief for remediation of contaminated land (www.practicallaw.com/5-204-8960)
Tax savings for energy-saving measures in homes (www.practicallaw.com/0-205-2959)
Corporate Venturing Scheme (www.practicallaw.com/9-375-9155)
Deal analysis: 2007 Main Market IPOs by UK issuers (www.practicallaw.com/0-380-3940)
Enterprise Investment Scheme (www.practicallaw.com/2-375-9154)
Scrip dividends and dividend reinvestment plans: tax (www.practicallaw.com/9-366-8037)
Tax clearances: corporate venturing scheme (www.practicallaw.com/8-367-4010)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Anti-avoidance case law and tax: direct taxes and stamp duties (www.practicallaw.com/3-375-8936)
Anti-avoidance case law and tax: VAT: abuse of rights (www.practicallaw.com/5-375-8935)
Asset purchases: tax aspects of financing the acquisition (www.practicallaw.com/9-367-0974)
CIS gross payment status: what to do if you lose it (www.practicallaw.com/3-386-4282)
Cross-border interest and royalties payments: tax (www.practicallaw.com/1-367-0987)
Debt restructuring: tax aspects (www.practicallaw.com/5-385-2914)
Direct tax disclosure regime (www.practicallaw.com/1-107-4933)
ECJ direct tax cases: where are they now? (www.practicallaw.com/6-378-8871)
Execution of deeds and documents: post-1 October 2009 (www.practicallaw.com/0-380-8400)
Execution of deeds and documents: pre-1 October 2009 (www.practicallaw.com/8-500-3122)
Financing multinational groups: tax issues (www.practicallaw.com/9-375-8405)
Financing multinational groups: US tax issues (www.practicallaw.com/2-376-0223)
Foreign profits of companies: tax reform (www.practicallaw.com/8-369-8105)
Funding the distressed company: tax issues (www.practicallaw.com/8-385-3016)
Investment funds: tax: introduction (www.practicallaw.com/3-382-5441)
Limits on tax deductions for interest: the "debt cap" (www.practicallaw.com/7-386-4223)
Pre-Budget/Budget/Finance Bill tracker: finance (www.practicallaw.com/0-378-7474)
Securitisation: drafting the tax opinion (www.practicallaw.com/8-369-3990)
Sharia-compliant transactions: tax (www.practicallaw.com/4-201-9755)
Sharia-compliant transactions: VAT (www.practicallaw.com/0-376-4477)
Tax issues in loan agreements: negotiating guide (www.practicallaw.com/3-368-3955)
Tax legislation tracker: finance (www.practicallaw.com/1-503-0063)
Tax legislation tracker: investment structures (www.practicallaw.com/5-504-1682)
Taxation of investments: shares as debt legislation (www.practicallaw.com/2-375-8550)
Thin capitalisation and transfer pricing (www.practicallaw.com/3-367-0991)
Trusts in commercial transactions (www.practicallaw.com/4-107-4432)
Unit trusts and open-ended investment companies: tax (www.practicallaw.com/2-382-5451)
Withholding tax: bank deposits (www.practicallaw.com/8-201-9956)
An introduction to Jersey property unit trusts (JPUTs) (www.practicallaw.com/0-378-8553)
Foreign profits of companies: tax reform (www.practicallaw.com/8-369-8105)
Guide to PLC's investment fund materials (www.practicallaw.com/0-508-8832)
Investment funds: tax: introduction (www.practicallaw.com/3-382-5441)
Pandemic influenza: is your business prepared? (www.practicallaw.com/6-386-0329)
Property authorised investment funds: tax (www.practicallaw.com/0-380-3898)
UK REITs: questions and answers (www.practicallaw.com/7-201-8033)
Unit trusts and open-ended investment companies: tax (www.practicallaw.com/2-382-5451)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Income tax: calculation of income profits (www.practicallaw.com/5-385-1245)
Income tax: exemptions and reliefs (www.practicallaw.com/8-385-1244)
Income tax: anti-avoidance and secondary liability (www.practicallaw.com/3-385-1246)
Residence and domicile: Finance Bill 2008 (www.practicallaw.com/0-381-1493)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Cross-border interest and royalties payments: tax (www.practicallaw.com/1-367-0987)
R&D tax reliefs: practical aspects (www.practicallaw.com/9-385-2182)
Tax legislation tracker: intellectual property (www.practicallaw.com/4-503-0778)
Contractual joint ventures: tax (www.practicallaw.com/6-371-3989)
Cross-border joint ventures (www.practicallaw.com/7-100-2815)
Group reorganisations: tax (www.practicallaw.com/9-107-3736)
Joint venture companies: tax (www.practicallaw.com/8-371-3988)
Joint venture partnerships: tax (www.practicallaw.com/8-371-3993)
Substantial shareholding exemption (www.practicallaw.com/2-376-0440)
Tax: international joint ventures (www.practicallaw.com/6-107-3945)
Thin capitalisation and transfer pricing (www.practicallaw.com/3-367-0991)
Transfer pricing issues in commercial agreements (www.practicallaw.com/8-216-7956)
UK REITs: questions and answers (www.practicallaw.com/7-201-8033)
Corporation Tax Act 2009: table of destinations (www.practicallaw.com/1-384-1786)
General election 2010: implications for business taxation (www.practicallaw.com/0-501-2762)
How the Budget becomes law (www.practicallaw.com/5-383-4557)
Legislation in the Finance Act 2009 (www.practicallaw.com/1-385-7211)
Pandemic influenza: is your business prepared? (www.practicallaw.com/6-386-0329)
Penalties, compliance and powers reforms: legislation tracker (www.practicallaw.com/7-385-1046)
PLC Tax legislation trackers (www.practicallaw.com/4-380-9624)
Pre-Budget, Budget and Finance Bill (www.practicallaw.com/5-376-3630)
Pre-Budget/Budget/Finance Bill tracker: corporate (www.practicallaw.com/3-376-6578)
Pre-Budget/Budget/Finance Bill tracker: employment (www.practicallaw.com/1-376-6579)
Pre-Budget/Budget/Finance Bill tracker: environment (www.practicallaw.com/8-378-7470)
Pre-Budget/Budget/Finance Bill tracker: finance (www.practicallaw.com/0-378-7474)
Pre-Budget/Budget/Finance Bill tracker: miscellaneous (www.practicallaw.com/9-378-7479)
Pre-Budget/Budget/Finance Bill tracker: owner-managed businesses (www.practicallaw.com/9-376-6580)
Pre-Budget/Budget/Finance Bill tracker: property (www.practicallaw.com/8-378-7494)
Pre-Budget/Budget/Finance Bill tracker: VAT (www.practicallaw.com/5-378-7495)
R&D tax reliefs: practical aspects (www.practicallaw.com/9-385-2182)
Tax changes taking effect from April 2009 (www.practicallaw.com/4-385-3513)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Tax legislation tracker: archive (www.practicallaw.com/1-503-3504)
Tax legislation tracker: corporate (www.practicallaw.com/2-503-0656)
Tax legislation tracker: miscellaneous (www.practicallaw.com/4-503-1056)
Anti-avoidance case law and tax: Direct taxes and stamp duties (www.practicallaw.com/3-375-8936)
Anti-avoidance case law and tax: VAT: abuse of rights (www.practicallaw.com/5-375-8935)
Asset purchases: tax aspects of financing the acquisition (www.practicallaw.com/9-367-0974)
Asset purchases: tax aspects of hive downs (www.practicallaw.com/3-367-0972)
Asset purchases: tax issues for buyer and seller (www.practicallaw.com/1-367-0973)
Buying an interest in property: tax (www.practicallaw.com/7-371-5964)
Capital allowances on property transactions (www.practicallaw.com/6-362-6968)
Corporate Venturing Scheme (www.practicallaw.com/9-375-9155)
Direct tax disclosure regime (www.practicallaw.com/1-107-4933)
Enhanced capital allowances (www.practicallaw.com/8-204-8355)
Employment-related securities (www.practicallaw.com/6-376-2197)
Enterprise Investment Scheme (www.practicallaw.com/2-375-9154)
Execution of deeds and documents: post-1 October 2009 (www.practicallaw.com/0-380-8400)
Execution of deeds and documents: pre-1 October 2009 (www.practicallaw.com/8-500-3122)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Income tax: calculation of income profits (www.practicallaw.com/5-385-1245)
Income tax: exemptions and reliefs (www.practicallaw.com/8-385-1244)
Income tax: anti-avoidance and secondary liability (www.practicallaw.com/3-385-1246)
International tax covenant: negotiating guide (www.practicallaw.com/9-508-3670)
Limited liability partnerships: tax (www.practicallaw.com/3-107-3918)
National insurance contributions disclosure regime (www.practicallaw.com/4-310-7954)
Penalties, compliance and powers reforms: legislation tracker (www.practicallaw.com/7-385-1046)
Pre-Budget/Budget/Finance Bill tracker: owner-managed businesses (www.practicallaw.com/9-376-6580)
Residence and ordinary residence: definitions for UK tax purposes (www.practicallaw.com/0-385-8051)
Residence, ordinary residence and domicile: UK tax implications (www.practicallaw.com/3-385-8059)
R&D tax reliefs: practical aspects (www.practicallaw.com/9-385-2182)
Salary sacrifice arrangements (www.practicallaw.com/6-287-9952)
Scrip dividends and dividend reinvestment plans: tax (www.practicallaw.com/9-366-8037)
Share purchase or asset purchase: tax issues (www.practicallaw.com/8-369-8025)
Share purchases: deferred consideration: tax (www.practicallaw.com/3-376-4353)
Share purchases: preparing the target for sale: tax (www.practicallaw.com/6-376-4337)
Share purchases: taxation of the seller (www.practicallaw.com/2-376-4339)
Share sales: accounting for tax (www.practicallaw.com/3-367-5012)
Share sales: reasons for the tax indemnity (www.practicallaw.com/3-367-5007)
Share sales: tax warranties (www.practicallaw.com/9-367-5009)
Share sales: taxation of warranty and indemnity payments (www.practicallaw.com/5-367-5011)
Share sales: pre 6 April 2008 CGT position and planning (www.practicallaw.com/7-382-4251)
Tax appeals: lodging an appeal and HMRC internal review (www.practicallaw.com/8-385-2880)
Tax appeals: taking an appeal to the First-tier Tribunal (www.practicallaw.com/3-385-4928)
Tax changes for higher earners (www.practicallaw.com/1-386-1519)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Tax covenant: long form: negotiating guide (www.practicallaw.com/2-376-3603)
Tax legislation tracker: owner-managed business (www.practicallaw.com/9-503-1068)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Taxation of termination payments (www.practicallaw.com/0-200-2422)
Trusts in commercial transactions (www.practicallaw.com/4-107-4432)
VAT and property: transferring a business as a going concern (www.practicallaw.com/2-107-4895)
What do the 2007 Pre-Budget Report CGT changes mean for M&A? (www.practicallaw.com/0-379-7736)
Joint venture partnerships: tax (www.practicallaw.com/8-371-3993)
Limited liability partnerships: tax (www.practicallaw.com/3-107-3918)
Unit trusts and open-ended investment companies: tax (www.practicallaw.com/2-382-5451)
Corporate Venturing Scheme (www.practicallaw.com/9-375-9155)
Enterprise Investment Scheme (www.practicallaw.com/2-375-9154)
Enterprise Investment Scheme funds: tax (www.practicallaw.com/3-504-8892)
Group reorganisations: tax (www.practicallaw.com/9-107-3736)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Internal rate of return (IRR): an introduction (www.practicallaw.com/6-384-9563)
International tax covenant: negotiating guide (www.practicallaw.com/9-508-3670)
Private equity and tax: the private equity fund and executives (www.practicallaw.com/6-376-4323)
Residence and domicile: Finance Bill 2008 (www.practicallaw.com/0-381-1493)
Residence and ordinary residence: definitions for UK tax purposes (www.practicallaw.com/0-385-8051)
Share purchases: deferred consideration: tax (www.practicallaw.com/3-376-4353)
Share purchases: preparing the target for sale: tax (www.practicallaw.com/6-376-4337)
Share purchases: taxation of the seller (www.practicallaw.com/2-376-4339)
Share sales: accounting for tax (www.practicallaw.com/3-367-5012)
Share sales: reasons for the tax indemnity (www.practicallaw.com/3-367-5007)
Share sales: tax warranties (www.practicallaw.com/9-367-5009)
Share sales: taxation of warranty and indemnity payments (www.practicallaw.com/5-367-5011)
Share sales: pre 6 April 2008 CGT position and planning (www.practicallaw.com/7-382-4251)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax covenant: long form: negotiating guide (www.practicallaw.com/2-376-3603)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
What do the 2007 Pre-Budget Report CGT changes mean for M&A? (www.practicallaw.com/0-379-7736)
An introduction to Jersey property unit trusts (JPUTs) (www.practicallaw.com/0-378-8553)
Buying an interest in property: tax (www.practicallaw.com/7-371-5964)
Capital allowances on property transactions (www.practicallaw.com/6-362-6968)
CIS gross payment status: what to do if you lose it (www.practicallaw.com/3-386-4282)
Community Infrastructure Levy (www.practicallaw.com/6-385-1570)
Contractual joint ventures: tax (www.practicallaw.com/6-371-3989)
Enhanced capital allowances (www.practicallaw.com/8-204-8355)
Holding an interest in property: tax (www.practicallaw.com/8-371-5973)
Joint venture partnerships: tax (www.practicallaw.com/8-371-3993)
Limited liability partnerships: tax (www.practicallaw.com/3-107-3918)
Pre-Budget/Budget/Finance Bill tracker: property (www.practicallaw.com/8-378-7494)
Property authorised investment funds: tax (www.practicallaw.com/0-380-3898)
SDLT and agreements for lease (www.practicallaw.com/7-107-4826)
SDLT and contracts for the transfer of land (www.practicallaw.com/2-107-4838)
SDLT and development agreements (www.practicallaw.com/0-107-4882)
SDLT and option and pre-emption agreements (www.practicallaw.com/0-107-4839)
SDLT and property transactions (www.practicallaw.com/0-107-4820)
SDLT and stamp duty rates (for land) (www.practicallaw.com/1-107-3900)
SDLT and the grant of a lease (www.practicallaw.com/8-107-4821)
SDLT relief for land transactions in disadvantaged areas (www.practicallaw.com/9-107-4401)
SDLT reliefs for residential property (www.practicallaw.com/6-107-4822)
SDLT reliefs for the public sector and other bodies (www.practicallaw.com/6-107-4817)
Selling an interest in property: tax (www.practicallaw.com/5-371-6969)
Tax clearances: transactions in land (www.practicallaw.com/6-367-4006)
Tax legislation tracker: property, energy and environment (www.practicallaw.com/6-503-0975)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
UK REITs: questions and answers (www.practicallaw.com/7-201-8033)
Unit trusts and open-ended investment companies: tax (www.practicallaw.com/2-382-5451)
VAT and property transactions (www.practicallaw.com/5-107-4238)
VAT and property: an outline of the rules (www.practicallaw.com/1-107-4240)
VAT and property: apportionments of rent (www.practicallaw.com/2-107-4230)
VAT and property: basic principles (www.practicallaw.com/7-107-4237)
VAT and property: developers agreements with local authorities (www.practicallaw.com/0-100-7048)
VAT and property: landlords and tenants (www.practicallaw.com/9-107-4887)
VAT and property: mortgagees and insolvency practitioners (www.practicallaw.com/7-107-3638)
VAT and property: tax points (www.practicallaw.com/9-107-3637)
VAT and property: the capital goods scheme (www.practicallaw.com/5-107-3639)
VAT and property: the option to tax (www.practicallaw.com/4-107-4229)
VAT and property: the election to waive exemption (www.practicallaw.com/4-107-4229)
VAT and property: transferring a business as a going concern (www.practicallaw.com/2-107-4895)
Asset purchases: tax aspects of hive downs (www.practicallaw.com/3-367-0972)
Corporate insolvency and losses: tax (www.practicallaw.com/9-202-2661)
Cross-border dividend payments: tax (www.practicallaw.com/9-367-0988)
Demergers and the substantial shareholding exemption (www.practicallaw.com/7-372-4954)
Direct dividend demergers: tax (www.practicallaw.com/6-366-8005)
Distributions: comparison between Companies Acts 2006 and 1985 (www.practicallaw.com/4-203-0437)
ECJ direct tax cases: where are they now? (www.practicallaw.com/6-378-8871)
Foreign profits of companies: tax reform (www.practicallaw.com/8-369-8105)
Offshore holding companies (www.practicallaw.com/1-381-8502)
Group reorganisations: tax (www.practicallaw.com/9-107-3736)
Group restructurings in insolvency: tax issues (www.practicallaw.com/5-385-3032)
Pre-Budget Report/Budget/Finance Bill tracker: corporate (www.practicallaw.com/3-376-6578)
Schemes of arrangement and demergers: tax (www.practicallaw.com/4-366-8011)
Schemes of reconstruction: tax (www.practicallaw.com/3-366-8002)
Scrip dividends and dividend reinvestment plans: tax (www.practicallaw.com/9-366-8037)
Section 110 Insolvency Act 1986 liquidation schemes: tax (www.practicallaw.com/8-366-8009)
Share sales: pre 6 April 2008 CGT position and planning (www.practicallaw.com/7-382-4251)
Tax changes taking effect from April 2009 (www.practicallaw.com/4-385-3513)
Substantial shareholding exemption (www.practicallaw.com/2-376-0440)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax clearances: share buybacks (www.practicallaw.com/3-367-4003)
Tax clearances: transfer of trade (www.practicallaw.com/1-367-3995)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Three-cornered demergers: tax (www.practicallaw.com/4-366-8006)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
What do the 2007 Pre-Budget Report CGT changes mean for M&A? (www.practicallaw.com/0-379-7736)
Practice analysis: corporate emigrations (www.practicallaw.com/0-382-1915)
Share sales: pre 6 April 2008 CGT position and planning (www.practicallaw.com/7-382-4251)
Anti-avoidance case law and tax: direct taxes and stamp duties (www.practicallaw.com/3-375-8936)
Buying an interest in property: tax (www.practicallaw.com/7-371-5964)
Pre-Budget Report/Budget/Finance Bill tracker: corporate (www.practicallaw.com/3-376-6578)
SDLT and agreements for lease (www.practicallaw.com/7-107-4826)
SDLT and contracts for the transfer of land (www.practicallaw.com/2-107-4838)
SDLT and development agreements (www.practicallaw.com/0-107-4882)
SDLT and option and pre-emption agreements (www.practicallaw.com/0-107-4839)
SDLT and property transactions (www.practicallaw.com/0-107-4820)
SDLT and stamp duty rates (for land) (www.practicallaw.com/1-107-3900)
SDLT and the grant of a lease (www.practicallaw.com/8-107-4821)
SDLT relief for land transactions in disadvantaged areas (www.practicallaw.com/9-107-4401)
SDLT reliefs for residential property (www.practicallaw.com/6-107-4822)
SDLT reliefs for the public sector and other bodies (www.practicallaw.com/6-107-4817)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Asset purchases: tax aspects of deferred consideration (www.practicallaw.com/3-366-9964)
Asset purchases: tax aspects of financing the acquisition (www.practicallaw.com/9-367-0974)
Asset purchases: tax aspects of hive downs (www.practicallaw.com/3-367-0972)
Asset purchases: tax issues for buyer and seller (www.practicallaw.com/1-367-0973)
Corporate insolvency and losses: tax (www.practicallaw.com/9-202-2661)
Debt restructuring: tax aspects (www.practicallaw.com/5-385-2914)
Funding the distressed company: tax issues (www.practicallaw.com/8-385-3016)
Group reorganisations: tax (www.practicallaw.com/9-107-3736)
Group restructurings in insolvency: tax issues (www.practicallaw.com/5-385-3032)
Schemes of reconstruction: tax (www.practicallaw.com/3-366-8002)
Section 110 Insolvency Act 1986 liquidation schemes: tax (www.practicallaw.com/8-366-8009)
Share purchase or asset purchase: tax issues (www.practicallaw.com/8-369-8025)
Substantial shareholding exemption (www.practicallaw.com/2-376-0440)
Tax changes taking effect from April 2009 (www.practicallaw.com/4-385-3513)
Tax clearances: exchange of securities and reconstructions (www.practicallaw.com/4-367-3994)
Tax clearances: transfer of trade (www.practicallaw.com/1-367-3995)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Taxation of termination payments (www.practicallaw.com/0-200-2422)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
VAT and property: the option to tax (www.practicallaw.com/4-107-4229)
VAT and property: transferring a business as a going concern (www.practicallaw.com/2-107-4895)
Practice analysis: return of value to shareholders: tender offers (www.practicallaw.com/9-378-7969)
Schemes of arrangement and demergers: tax (www.practicallaw.com/4-366-8011)
Share sales: pre 6 April 2008 CGT position and planning (www.practicallaw.com/7-382-4251)
Substantial shareholding exemption (www.practicallaw.com/2-376-0440)
Tax clearances: share buybacks (www.practicallaw.com/3-367-4003)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Transactions in securities: tax anti-avoidance (www.practicallaw.com/5-367-3998)
What do the 2007 Pre-Budget Report CGT changes mean for M&A? (www.practicallaw.com/0-379-7736)
Climate change levy and climate change agreements (www.practicallaw.com/8-204-8341)
Income tax: general principles (www.practicallaw.com/0-385-1243)
Income tax: calculation of income profits (www.practicallaw.com/5-385-1245)
Income tax: exemptions and reliefs (www.practicallaw.com/8-385-1244)
Income tax: anti-avoidance and secondary liability (www.practicallaw.com/3-385-1246)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Tax on chargeable gains: general principles (www.practicallaw.com/1-205-7008)
Anti-avoidance case law and tax: VAT: abuse of rights (www.practicallaw.com/5-375-8935)
Asset purchases: tax issues for buyer and seller (www.practicallaw.com/1-367-0973)
Buying an interest in property: tax (www.practicallaw.com/7-371-5964)
Capital allowances on property transactions (www.practicallaw.com/6-362-6968)
Cross-border transactions and VAT: supply of services (www.practicallaw.com/4-383-2361)
Cross-border transactions and VAT: UK inbound supply of goods (www.practicallaw.com/8-383-2359)
Cross-border transactions and VAT: UK outbound supply of goods (www.practicallaw.com/6-383-2360)
HMRC civil VAT enquiry powers (www.practicallaw.com/0-379-0363)
Holding an interest in property: tax (www.practicallaw.com/8-371-5973)
Seeking a reference to the ECJ (www.practicallaw.com/6-385-3324)
Share purchases: taxation of the seller (www.practicallaw.com/2-376-4339)
Tax changes taking effect from April 2009 (www.practicallaw.com/4-385-3513)
Tax changes taking effect from April 2010 (www.practicallaw.com/3-501-8932)
Tax legislation tracker: VAT (www.practicallaw.com/1-503-1048)
The option to tax: overview (www.practicallaw.com/8-508-0101)
The option to tax: how to exercise an option to tax (www.practicallaw.com/7-508-0229)
The option to tax: disapplication (www.practicallaw.com/6-508-0343)
The option to tax: revocation (www.practicallaw.com/5-508-0131)
VAT and property transactions (www.practicallaw.com/5-107-4238)
VAT and property: an outline of the rules (www.practicallaw.com/1-107-4240)
VAT and property: apportionments of rent (www.practicallaw.com/2-107-4230)
VAT and property: basic principles (www.practicallaw.com/7-107-4237)
VAT and property: developers agreements with local authorities (www.practicallaw.com/0-100-7048)
VAT and property: landlords and tenants (www.practicallaw.com/9-107-4887)
VAT and property: mortgagees and insolvency practitioners (www.practicallaw.com/7-107-3638)
VAT and property: tax points (www.practicallaw.com/9-107-3637)
VAT and property: the capital goods scheme (www.practicallaw.com/5-107-3639)
VAT and property: the option to tax (www.practicallaw.com/4-107-4229)
VAT and property: the election to waive exemption (www.practicallaw.com/4-107-4229)
VAT and property: transferring a business as a going concern (www.practicallaw.com/2-107-4895)