Companies and groups
- Asset acquisitions
- Equity capital markets
- Joint ventures
- Private equity and venture capital
- Share acquisitions
Disputes and anti-avoidance
Energy and environment
- Asset finance
- Cross-border: finance
- Debt capital markets
- Islamic finance
- Lending: general
- Structured finance
IP and IT
Partnerships and OMBs
Reorganisations and distributions
- Dividends and distributions
- Reorganisations, schemes and demergers
- Buybacks and other returns of value
Restructuring and insolvency
Stamp duty and SDRT
- Practice notes
- Standard documents and drafting notes
- Negotiating guides
- Tax covenants and tax warranties
- Tax rates and limits
- Useful websites
Ask questions, browse answers and share your knowledge. Read our scope and rules.
- Will the proposed section 77A to the Finance Act 1986 impact capital reduction demergers where the holding company is sold to a third party after the restructuring?
- Do I need to make an SDLT return in relation to a dividend in specie?
- Under the loan relationship rules, what is interest and how do I determine whether it is a trading or non-trading expense for the borrower?
- What are the capital gains tax issues in relation to a lease extension?
- If SCPC 1.4.1 and 1.4.2 are excluded from property sale contract, can a seller subsequently charge VAT where they originally did not where new facts come to light?
- OTS publishes discussion paper on look-through taxation for small companies
- Provision of employment income in form of forfeitable loan note ineffective to avoid tax (First-tier Tribunal)
- Grant of long sublease to connected person entitled sublessee to claim IBAs (First-tier Tribunal)
- Loss relief on trade succession requires streaming (Upper Tribunal)
- Upper Tribunal follows ECJ on VAT treatment of card handling fees
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