| 1 | Asset purchases: tax overview This note is an overview of the key tax implications of an asset purchase for the buyer and the seller. | Practice note: overview | Maintained |
| 2 | Pensions Act 2008: key points A quick guide to the Pensions Act 2008, which received Royal Assent on 26 November 2008. As well as introducing the legal framework for the auto-enrolment regime that started being implemented on 1 October 2012, the Act widened the Pensions Regulator's powers and made several further changes to pensions law. | Practice note: overview | Maintained |
| 3 | Buying an interest in property: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment of a property purchase. | Practice notes | Maintained |
| 4 | Buying the business and assets of an insolvent company How to carry out an asset purchase or the purchase of a business as a going concern where the seller is in administration or administrative receivership. | Practice notes | Maintained |
| 5 | Capital allowances on property transactions This note summarises the capital allowances that may be available to businesses on property transactions. These include plant and machinery allowances, industrial buildings allowances, business premises renovation allowances and flat conversion allowances. | Practice notes | Maintained |
| 6 | Completion accounts: acquisitions This note considers the preparation of completion accounts in a share or asset purchase transaction, where provision is made for the purchase price to be varied by reference to the assets or profits (or some component of them) actually taken over by the buyer, or more rarely to demonstrate compliance or otherwise with a particular warranty. | Practice notes | Maintained |
| 7 | Confidentiality: acquisitions Confidentiality agreements (also known as non-disclosure agreements) are usually signed during the early stages of the acquisition process and seek to ensure that confidential information disclosed (normally by the seller) during the negotiations remains confidential and is not used other than for the purpose disclosed. This note explains why a written confidentiality agreement is considered to be necessary and considers common provisions of the confidentiality agreement and the enforcement of confidentiality obligations. | Practice notes | Maintained |
| 8 | Corporate insolvency and losses: tax This practice note deals with the issue of using and preserving the losses of an insolvent company, both generally and in the contexts of a hive down of its assets and business, and of group relief. | Practice notes | Maintained |
| 9 | Data protection issues on commercial transactions This note considers how UK data protection legislation affects commercial transactions and, in particular, data relating to employees. | Practice notes | Maintained |
| 10 | Direct taxes This practice note gives an overview of direct taxes in the UK tax regime. It covers income tax, corporation tax and capital gains tax. It discusses the principles of calculation, rates, payment and compliance, and reliefs (such as capital allowances and research and development (R&D) relief). | Practice notes | Maintained |
| 11 | Disclosure: acquisitions This note discusses the function of the disclosure letter and the practical aspects of the seller's disclosure exercise in share and asset purchase transactions. | Practice notes | Maintained |
| 12 | Due diligence and post-completion integration: acquisitions This note considers the purpose, scope and practical aspects of a due diligence investigation and post-completion integration on an acquisition. | Practice notes | Maintained |
| 13 | Employee due diligence issues on transactions A note considering the key employment-related due diligence issues for a prospective buyer in a UK share or asset sale. | Practice notes | Maintained |
| 14 | Employment: asset purchases An overview of the employment issues that arise on the transfer of assets and the impact of the Transfer of Undertakings (Protection of Employment) Regulations 2006. | Practice notes | Maintained |
| 15 | 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 |
| 16 | Enhanced capital allowances (ECAs) for investment in ... A summary of the various enhanced capital allowance (ECA) schemes aimed at promoting environmental measures. | Practice notes | Maintained |
| 17 | Environment: asset purchases This practice note discusses the various types of environmental issues that may arise for sellers and buyers in an asset purchase. | Practice notes | 01-Jan-2007 |
| 18 | Holding an interest in property: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment where a corporate taxpayer holds an interest in property. | Practice notes | Maintained |
| 19 | Intellectual property: asset purchases How to deal with intellectual property rights on an asset purchase or other acquisition. | Practice notes | Maintained |
| 20 | Leases: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment of leases. | Practice notes | Maintained |
| 21 | Planning Act 2008: Community Infrastructure Levy: an ... This note provides an overview of the Community Infrastructure Levy (CIL) introduced by the Planning Act 2008 and the CIL Regulations 2010 (SI 2010/948). | Practice notes | Maintained |
| 22 | Principles of environmental drafting This practice note sets out some of the broader issues to be addressed when drafting the environmental aspects of asset purchase agreements. | Practice notes | 26-Jan-2011 |
| 23 | Property contracts: dealing with plant and machinery capital ... This practice note looks at the issues that need to be considered when drafting or negotiating a clause in a property sale contract dealing with plant and machinery capital allowances. It considers the new rules applicable from April 2012, which impose additional requirements before a buyer can claim plant and machinery capital allowances on property fixtures. | Practice notes | Maintained |
| 24 | Real property: asset purchases A note on the real property aspects of asset purchase transactions. | Practice notes | Maintained |
| 25 | Stamp duty This note considers the practical impact of stamp duty on commercial transactions. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |
| 26 | Stamp duty land tax This practice note considers the practical impact of stamp duty land tax in the context of commercial transactions. | Practice notes | Maintained |
| 27 | Stamp duty: reliefs This note considers the various reliefs and exemptions from stamp duty available in a commercial context. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |
| 28 | Tax on chargeable gains: general principles This note is a general summary of the UK rules applying to the taxation of chargeable gains. It describes what chargeable gains are, what assets are affected, when disposals arise, the way in which gains are calculated and the manner in which they are taxed, exceptions from taxation, anti-avoidance rules and how allowable losses may be used. This note is intended as a general overview, so you should be aware that the tax treatment in a particular case may differ from the general position described in this note. | Practice notes | Maintained |
| 29 | Transferring IT systems How to deal with computer systems and other information technology issues in an asset purchase. | Practice notes | Maintained |
| 30 | Value added tax Value added tax (VAT) is a tax on supplies of goods and services made by a taxable person in the course or furtherance of a business. It is administered by HM Revenue & Customs. This note covers the VAT position on standard-rated supplies, exempt supplies, zero-rated supplies and supplies that are outside the scope of VAT. | Practice notes | Maintained |
| 31 | VAT and property: the option to tax The option to tax (previously referred to as the "election to waive exemption from VAT") plays an important role in property investments and transactions. This practice note sets out when an option can be exercised, the rules governing options and the effect of an option. | Practice notes | Maintained |
| 32 | VAT and property: transferring a business as a going concern A practice note providing a brief summary of the operation of the rules governing the transfer of a business as a going concern where the assets transferred include land and buildings. | Practice notes | Maintained |
| 33 | Warranties and indemnities: acquisitions This note considers the use of warranties and indemnities in acquisition agreements. | Practice notes | Maintained |
| 34 | Warranty and indemnity insurance A consideration of the key features of warranty and indemnity insurance for buyers and sellers in private acquisitions. | Practice notes | Maintained |