| 1 | Document retention toolkit A toolkit to guide users through PLC's UK, US and international content on document retention. It includes materials on retention of employment records, Companies Act 2006 requirements and electronic disclosure. | Practice note: overview | Maintained |
| 2 | Jackson LJ's Review of Civil Litigation Costs: Final Report A detailed note on Lord Justice Jackson's final report following his review of civil litigation costs which was published on 14 January 2010. This note summarises the issues considered by Jackson LJ and sets out his recommendations. It also comments on the potential impact of the recommendations and includes views from a number of leading practitioners. It links to two short notes setting out our views as to when each of the recommendations is likely to take effect generally and for specific litigation. | Practice note: overview | 27-Jan-2010 |
| 3 | Judicial review: a quick guide A quick guide to judicial review, including who can apply for a review, what decisions can be reviewed and the remedies which may be granted. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 4 | Privilege: an overview An outline of the law relating to privilege including legal advice privilege, litigation privilege, joint privilege and common interest privilege. | Practice note: overview | Maintained |
| 5 | Tax appeals: overview of tribunal system This note is an overview of the new tax tribunal system which came into effect on 1 April 2009, replacing the VAT and Duties Tribunal, the Special Commissioners and the General Commissioners. | Practice note: overview | Maintained |
| 6 | Tax penalties: overview This overview is one of a series of notes on tax penalties. It provides an introduction to the main penalties that can be imposed and the new consolidated regime for culpable penalties. | Practice note: overview | Maintained |
| 7 | An introduction to judicial review This practice note provides an introduction to the substantive law relating to judicial review. | Practice notes | Maintained |
| 8 | Anti-avoidance case law and tax: Direct taxes and stamp ... This practice note summarises the development of anti-avoidance case law from WT Ramsay v Inland Revenue Commissioners (1982) 54 TC 101 to date. It also includes some practical tips for structuring transactions to reduce the risk of attack by HMRC based on anti-avoidance case law. | Practice notes | Maintained |
| 9 | Anti-avoidance case law and tax: VAT: abuse of rights This practice note summarises the development of anti-avoidance case law from the European Court of Justice's decision in Halifax to date. It also includes some practical tips for structuring transactions to reduce the risk of attack by HMRC based on anti-avoidance case law. | Practice notes | Maintained |
| 10 | Appeals to the United Kingdom Supreme Court An overview of the procedure in the UK Supreme Court. | Practice notes | Maintained |
| 11 | Criminal prosecutions for tax fraud A practice note about tax evasion offences, HMRC criminal investigation powers, HMRC raids, arrest, bail, restraint proceedings, trial and confiscation orders. | Practice notes | Maintained |
| 12 | Engagement letters Engagement letters are used by accountants, investment banks and other advisers to limit their liability when giving advice. This note deals with the issues that arise when limiting liability and summarises the provisions most commonly found in engagement letters. | Practice notes | Maintained |
| 13 | EU law and its interpretation in the UK An outline of the EU legislative process and its interpretation in the UK. | Practice notes | Maintained |
| 14 | How to instruct a barrister: a guide for non-solicitors A note explaining how non-solicitors can instruct a barrister directly under the Licensed Access and Public Access schemes. | Practice notes | 20-Nov-2008 |
| 15 | Human Rights Act 1998: overview A note on the European Convention on Human Rights and its interaction with the Human Rights Act 1998 including links to relevant PLC content. | Practice notes | Maintained |
| 16 | Interpreting legislation under section 3 of the Human Rights ... This practice note explains the rule under section 3 of the Human Rights Act 1998 that, so far as possible, legislation must be read and given effect in a way compatible with the European Convention on Human Rights. The note explains: The scope of the rule and how it applies to various types of legislation. How the courts have approached its application. The limits of what kinds of interpretation are "possible" to achieve human rights compliance. | Practice notes | Maintained |
| 17 | Professional negligence An outline of the law of professional negligence. This note considers: The requirements for claims in contract and tort. The application of the SAAMCO principle. The Bolam test. Contributory negligence. Contribution. The use by professionals of exclusion clauses to limit liability. | Practice notes | Maintained |
| 18 | Resolving ambiguities in legislation This practice note discusses the tools available to those who have to apply an ambiguous piece of legislation. | Practice notes | Maintained |
| 19 | 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 |
| 20 | 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 |
| 21 | Tax penalties: consolidated regime for culpable penalties This is one of a series of notes on tax penalties. It gives details of the penalty regime for inaccuracies in documents submitted to HMRC which applies for periods commencing on or after 1 April 2008 for which a return must be filed on or after 1 April 2009. It also explains the consolidated penalty regime for failure to notify chargeability to tax and for unauthorised issue of a VAT invoice which applies from 1 April 2010. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview. | Practice notes | Maintained |
| 22 | Tax penalties: direct tax This is one of a series of notes on tax penalties. It deals specifically with the rules for direct tax penalties. However, for details of the rules relating to culpable penalties for periods commencing on or after 1 April 2008 for which a return must be filed on or after 1 April 2009, see Practice note, Tax penalties: consolidated regime for culpable penalties. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview. | Practice notes | Maintained |
| 23 | Tax penalties: VAT This is one of a series of notes on tax penalties. It deals specifically with the rules for VAT penalties. However, for details of the rules which apply to culpable penalties for periods commencing on or after 1 April 2008 for which a return must be filed on or after 1 April 2009, see Practice note, Tax penalties: consolidated regime for culpable penalties. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview. | Practice notes | Maintained |
| 24 | Tax treatment of damages The tax implications of a settlement may be a determinative factor when considering whether to accept or make an offer. This note considers when awards of damages will be subject to tax as income or as chargeable gains and the tax treatment of the payment of damages. | Practice notes | Maintained |
| 25 | Taxation and protection for legitimate expectations This note considers how the concept of legitimate expectation may apply in the taxation context. | Practice notes | Maintained |
| 26 | The retrospective effect of the Human Rights Act 1998 A note on the extent to which Convention rights may be relied on in relation to acts of public authorities that occurred before the Human Rights Act 1998 came into force on 2 October 2000. | Practice notes | Maintained |
| 27 | What constitutes a public authority for the purposes of the ... This practice note examines what constitutes a public authority for the purposes of the Human Rights Act 1998. The distinction between public authorities and public functions and private bodies and private functions is unclear, particularly in relation to hybrid bodies, where only some functions may be public (section 6(5), HRA). The position is made more difficult with public/private partnership arrangements and public bodies contracting out functions to the private sector. This distinction is important because a public authority must not act in a way that is incompatible with the Convention rights (section 6, HRA). | Practice notes | Maintained |