| 1 | Construction Industry Scheme (CIS) An overview of the Construction Industry Scheme, known as the CIS. The CIS is a special tax deduction scheme originally created in 1972. It has taken several forms (and names) since then. It sets out a framework for deducting tax at source from certain payments relating to construction work. | Practice note: overview | Maintained |
| 2 | Disguised remuneration tax legislation (rewards from third ... The Finance Act 2011 introduced anti-avoidance legislation (Part 7A of the Income Tax (Earnings and Pensions) Act 2003) to counter the use of employee benefit trusts and other intermediaries to reward employees (or their family members) in a way that avoids income tax or NICs. HMRC referred originally to these arrangements as disguised remuneration (and this phrase is now widely used, but it is not in the legislation). Part 7A applies from 6 April 2011 and has the potential to tax many arrangements in addition to the targeted avoidance schemes. This note provides an overview of Part 7A. | Practice note: overview | Maintained |
| 3 | Stamp duty land tax disclosure: overview This note provides an overview of the stamp duty land tax (SDLT) disclosure regime. | Practice note: overview | Maintained |
| 4 | 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 |
| 5 | VAT disclosure: overview This practice note provides an overview of the value added tax (VAT) disclosure regime, which requires businesses to provide details of certain VAT planning arrangements to HM Revenue & Customs (HMRC). | Practice note: overview | Maintained |
| 6 | 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 |
| 7 | 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 |
| 8 | Disclosure of tax avoidance schemes under DOTAS: direct tax A practice note about the direct tax disclosure regime which requires promoters, and in some cases, users, of certain tax planning arrangements to disclose details of the arrangements to HMRC. | Practice notes | Maintained |
| 9 | DOTAS: regime applicable before 1 August 2006 A practice note about the direct tax disclosure regime applicable before 1 August 2006. | Practice notes | Maintained |
| 10 | ECJ direct tax cases: where are they now? This practice note tracks cases of significance from a UK direct tax perspective that involve claims that direct tax law infringes the freedoms set out in the Treaty on the Functioning of the European Union (TFEU) (previously known as the EC Treaty). Links are provided to relevant judgments and PLC legal updates and articles. It also contains a summary of the key principles of EU law relevant to UK tax and a summary of the TFEU freedoms most often encountered in direct tax cases. | Practice notes | Maintained |
| 11 | 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 |
| 12 | SDLT disclosure regime Since 1 August 2005, disclosure has been required of certain stamp duty land tax schemes. The rules build on and incorporate most of the direct tax disclosure rules. | Practice notes | Maintained |
| 13 | Tax clearances: transactions in land This note outlines the anti-avoidance legislation targeting transactions in UK land, which may tax gains as income instead of capital, and the procedure for obtaining HMRC clearance for such transactions. | Practice notes | Maintained |
| 14 | 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 |
| 15 | VAT disclosure regime Businesses are required to make a disclosure to HM Revenue & Customs when they derive a VAT benefit from certain VAT planning arrangements. The VAT avoidance disclosure rules came into force on 1 August 2004. This practice note examines the key practical implications of this reporting regime. | Practice notes | Maintained |