| 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 | Substantial shareholding exemption: overview This note is an overview of the reliefs available and the main conditions that need to be satisfied under the substantial shareholding exemption provisions. | Practice note: overview | Maintained |
| 3 | 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 |
| 4 | Taxation of termination payments: a quick guide A quick guide to the way termination payments are taxed. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 5 | Arrangements and reconstructions: comparison between ... A note outlining the changes to the law in relation to arrangements and reconstructions (including mergers and divisions of public companies) made by the Companies Act 2006 (2006 Act). For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Part 26 (arrangements and reconstructions) and Part 27 (mergers and divisions of public companies) came into force on 6 April 2008. | Practice notes | 06-Apr-2008 |
| 6 | 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 |
| 7 | Corporate restructuring: debt equity swaps This note considers how debt equity swaps may be used in corporate restructuring. It examines the nature of debts and the different ways they can be structured. The note focuses on the approach of the company's bank or other creditors to debt equity swaps, as they usually drive the structure. | Practice notes | Maintained |
| 8 | Debt restructuring: tax aspects A practice note about the tax implications of restructuring the debt of a company for the borrower, the lender and the guarantor. | Practice notes | Maintained |
| 9 | 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 |
| 10 | Funding the distressed company: tax issues A practice note about the tax implications of various methods of financing a company in financial difficulties. | Practice notes | Maintained |
| 11 | Group reorganisations: tax This note gives an overview of the key tax issues that can arise when a group reorganisation takes place. | Practice notes | Maintained |
| 12 | Group restructurings in insolvency: tax issues A practice note about the tax implications of restructuring a group in an insolvency situation. The note covers the position of the group and its shareholders. | Practice notes | Maintained |
| 13 | 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 |
| 14 | Lending activities: tax This practice note discusses the tax issues that arise when lending and borrowing money, in particular, corporation tax and income tax issues (including withholding tax). | Practice notes | Maintained |
| 15 | Loan relationships This practice note covers, in detail, the tax rules applying to companies in connection with their loan relationships. | Practice notes | Maintained |
| 16 | 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 |
| 17 | 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 |
| 18 | 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 |
| 19 | Substantial shareholding exemption A note on the substantial shareholding exemption which exempts companies from corporation tax on a gain made on the disposal of a substantial shareholding in another company. | Practice notes | Maintained |
| 20 | Syndication, secondary market trades and other transactions ... This practice note discusses the UK tax issues that may arise where a lender seeks to divest itself of, or spread, exposure under a loan by entering into syndication arrangements or other transactions. | Practice notes | Maintained |
| 21 | 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 |
| 22 | Taxation of termination payments An overview of the way in which payments made to employees on termination of their employment are taxed. | Practice notes | Maintained |
| 23 | 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 |
| 24 | 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 |
| 25 | 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 |
| 26 | 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 |