| 1 | Tax clearances: general This note discusses the current UK rulings system and practical issues relating to clearances. It also links to several other practice notes that provide guidance on clearances in specific situations. | Practice note: overview | Maintained |
| 2 | 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 |
| 3 | An introduction to Jersey property unit trusts (JPUTs) This note explains what Jersey property unit trusts (JPUTs) are, how they are established and why they are used for holding UK property. It considers the current advantages of using JPUTs and contains a table comparing and contrasting JPUTs with UK real estate investment trusts (REITs). This note also examines which categories different types of investors must fall into. | Practice notes | 02-Nov-2012 |
| 4 | Cross-border dividend payments: tax A discussion of the tax issues that may arise when a company in one country pays a dividend to a shareholder in another. | 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 | 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 | Discrimination: tax and EU principles This practice note discusses the impact that EU legal principles prohibiting discrimination have on UK tax law. | Practice notes | Maintained |
| 8 | Double tax treaties: an introduction This practice note provides an introduction to the purpose and interpretation of double tax treaties. | Practice notes | Maintained |
| 9 | EU law and its interpretation in the UK An outline of the EU legislative process and its interpretation in the UK. | Practice notes | Maintained |
| 10 | Foreign profits of companies: tax reform A practice note about measures to reform UK corporation tax in the following areas: Controlled foreign companies. Profits and losses of overseas branches. Intellectual property. Dividends received by companies. Interest paid by companies. International movement of capital (treasury consent). | Practice notes | Maintained |
| 11 | 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 |
| 12 | 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 |
| 13 | 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 |
| 14 | 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 |
| 15 | 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 |
| 16 | Seeking a reference to the ECJ This note explains what the Court of Justice of the European Union (formerly known as the European Court of Justice (ECJ)) is, why a reference would be made to it and who can make a reference. The note gives examples of questions which might be referred to the ECJ and sets out a brief summary of the procedure to be followed and the effect of a ruling by the ECJ on the question referred. | Practice notes | Maintained |
| 17 | Statutory interpretation and the doctrine of precedent An outline of the English court system, the doctrine of precedent, and the rules of statutory interpretation. | Practice notes | Maintained |
| 18 | Subsidiary or permanent establishment: tax This practice note discusses the UK direct tax implications of carrying on a business through a subsidiary or permanent establishment. | Practice notes | Maintained |
| 19 | 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 |
| 20 | Tax: Canada: 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-Jul-2012 |
| 21 | 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 |
| 22 | 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 |
| 23 | 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 |
| 24 | 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 |
| 25 | 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 |
| 26 | 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 |
| 27 | Tax: Mexico: 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 | 22-Mar-2013 |
| 28 | 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 |
| 29 | 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 | 27-May-2013 |
| 30 | 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 |
| 31 | 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 |
| 32 | Tax: US: 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 | 08-Oct-2012 |
| 33 | The European Union after the Treaty of Lisbon This Practice note examines the impact of the Treaty of Lisbon on the decision-making procedures and substantive policies of the European Union. | Practice notes | Maintained |
| 34 | 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 |
| 35 | 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 |
| 36 | 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 |
| 37 | 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 |