Secondary tax liabilities and attribution of profits, income or gains

Resource type: Checklist

Status: Maintained

Jurisdiction: United Kingdom

A checklist setting out a broad description of the UK provisions under which a person may be secondarily liable for tax that is payable primarily by someone else or under which a person may be taxable on profits or gains arising to another person. It discusses, among other things, groups of companies, residence and migration, changes in ownership, chargeable gains and stamp duties.

PLC Tax

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Resource ID: 2-502-4066
Products: PLC UK Tax
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Topics

Anti-avoidance: TaxAnti-avoidance: Tax (http://plc.practicallaw.com/6-376-4380)
Cross-border: TaxCross-border: Tax (http://plc.practicallaw.com/2-103-1387)
Disputes and Investigations: TaxDisputes and Investigations: Tax (http://plc.practicallaw.com/2-376-3556)
IPIT: TaxIPIT: Tax (http://plc.practicallaw.com/1-376-3552)
Miscellaneous: TaxMiscellaneous: Tax (http://plc.practicallaw.com/4-103-1391)
Owner-managed BusinessesOwner-managed Businesses (http://plc.practicallaw.com/7-376-4394)
Private Equity and Venture Capital Private Equity and Venture Capital (http://plc.practicallaw.com/0-103-1350)
Public Mergers and AcquisitionsPublic Mergers and Acquisitions (http://plc.practicallaw.com/7-103-1083)
Reorganisations, Schemes, Demergers and CVAsReorganisations, Schemes, Demergers and CVAs (http://plc.practicallaw.com/8-103-1153)
Share Acquisitions: PrivateShare Acquisitions: Private (http://plc.practicallaw.com/1-103-1081)
Stamp DutyStamp Duty (http://plc.practicallaw.com/3-376-3551)
Stamp Duty Land TaxStamp Duty Land Tax (http://plc.practicallaw.com/5-376-3550)
VATVAT (http://plc.practicallaw.com/9-376-3548)

Practice notes

Controlled foreign companies and attribution of gains: tax Controlled foreign companies and attribution of gains: tax (http://publicsector.practicallaw.com/topic7-367-0989)
Groups of companies: tax Groups of companies: tax (http://publicsector.practicallaw.com/topic6-107-3728)
Intangible property: tax Intangible property: tax (http://publicsector.practicallaw.com/topic1-107-5008)
Selling an interest in property: tax Selling an interest in property: tax (http://publicsector.practicallaw.com/topic5-371-6969)
Share purchases: taxation of the seller Share purchases: taxation of the seller (http://publicsector.practicallaw.com/topic2-376-4339)
Stamp duty land tax Stamp duty land tax (http://publicsector.practicallaw.com/topic0-107-3726)
Stamp duty: reliefs Stamp duty: reliefs (http://publicsector.practicallaw.com/topic6-368-5986)
Tax clearances: exchanges of securities and reconstructions Tax clearances: exchanges of securities and reconstructions (http://publicsector.practicallaw.com/topic4-367-3994)
Tax covenant: long form: negotiating guide Tax covenant: long form: negotiating guide (http://publicsector.practicallaw.com/topic2-376-3603)
Tax on chargeable gains: general principles Tax on chargeable gains: general principles (http://publicsector.practicallaw.com/topic1-205-7008)
Value added tax Value added tax (http://publicsector.practicallaw.com/topic2-107-3725)

Standard document

Tax covenant: long form Tax covenant: long form (http://publicsector.practicallaw.com/topic7-376-4011)

Drafting notes

Tax covenant: long form: drafting note Tax covenant: long form: drafting note (http://publicsector.practicallaw.com/topic3-376-4541)
Tax warranties: long form version: drafting note Tax warranties: long form version: drafting note (http://publicsector.practicallaw.com/topic1-107-5683)

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