| 1 | Patent box: overview An overview of the "patent box", the optional 10% UK corporation tax rate for profits attributable to patents and similar intellectual property. | Practice note: overview | Maintained |
| 2 | Cross-border interest and royalties payments: tax A discussion of tax issues that may arise when interest and royalties are paid between the UK and other countries. | Practice notes | Maintained |
| 3 | Film tax relief A practice note about the tax relief for film production companies making films that satisfy the cultural test for being a British film. The note covers practical and legal issues relating to the tax relief. | Practice notes | Maintained |
| 4 | 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 |
| 5 | Holding and exploiting intellectual property: tax issues This practice note explains the tax aspects of creating, acquiring and disposing of intellectual property (IP), cost-sharing arrangements, the research and development (R&D) tax incentives offered by the UK and other key jurisdictions and the tax issues to consider when establishing an IP holding company. It includes a comparison of the leading jurisdictions for locating an IP holding company. | Practice notes | Maintained |
| 6 | Intangible property: tax The rules in Part 8 of the Corporation Tax Act 2009 apply to a company's intangible assets. This practice note considers those rules, and how they affect a company's liability to corporation tax. | Practice notes | Maintained |
| 7 | IR35 A note examining the scheme and impact of the IR35 legislation, which was introduced to crack down on a particular form of perceived tax avoidance whereby individuals would seek to avoid paying employee income tax and national insurance contributions by supplying their services through an intermediary and paying themselves in dividends. | Practice notes | Maintained |
| 8 | Key dates for corporate tax practitioners: 2012 A practice note listing key forthcoming dates in 2012 for corporate tax practitioners. | Practice notes | Maintained |
| 9 | Managed service companies A note examining the legal and taxation framework surrounding the use of managed service companies (MSCs). The note also considers the differences between MSCs and personal service companies. | Practice notes | Maintained |
| 10 | Outsourcing: tax Tax is likely to be one of the main concerns for the corporate parties to any outsourcing arrangement. This practice note explains the tax issues that may arise both during the commercial and tax structuring of an outsourcing involving the UK and when the outsourcing is "up-and-running" and the outsourced services are being provided by the relevant service provider. | Practice notes | Maintained |
| 11 | Patent box A practice note about the "patent box", the optional 10% UK corporation tax rate for profits attributable to patents and similar intellectual property. | Practice notes | Maintained |
| 12 | R&D tax reliefs: practical aspects A practice note considering the practical aspects of the tax reliefs for: Research and development (R&D) expenditure. R&D reliefs for small, medium-sized and large companies. Vaccine research relief. R&D capital allowances. | Practice notes | Maintained |
| 13 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 14 | Tax legislation tracker: intellectual property A document tracking the development of certain notable pieces of proposed new legislation relating to intellectual property taxation. | Practice notes | Maintained |
| 15 | The UK as a holding company location: tax factors A discussion about the tax factors to consider when deciding whether to locate a holding company in the UK, including the territorial scope of UK tax, relief for financing expenses, shareholder tax issues, VAT, stamp duty, and anti-avoidance rules, such as transfer pricing. | Practice notes | Maintained |
| 16 | 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 |