| 1 | Document retention toolkit A toolkit to guide users through PLC's UK, US and international content on document retention. It includes materials on retention of employment records, Companies Act 2006 requirements and electronic disclosure. | Practice note: overview | Maintained |
| 2 | HMRC criminal investigation powers This practice note is an overview of the powers that HMRC may use to investigate suspected tax fraud. It covers: Search warrants (and seizure powers) under the Police and Criminal Evidence Act 1984 (PACE 1984). Document production orders. Investigatory powers under the Serious Organised Crime and Police Act 2005 (SOCPA 2005). For more detail on criminal prosecutions for tax fraud, including arrest, trial and confiscation orders, see Practice note, Criminal prosecutions for tax fraud. | Practice note: overview | Maintained |
| 3 | Jackson LJ's Review of Civil Litigation Costs: Final Report A detailed note on Lord Justice Jackson's final report following his review of civil litigation costs which was published on 14 January 2010. This note summarises the issues considered by Jackson LJ and sets out his recommendations. It also comments on the potential impact of the recommendations and includes views from a number of leading practitioners. It links to two short notes setting out our views as to when each of the recommendations is likely to take effect generally and for specific litigation. | Practice note: overview | 27-Jan-2010 |
| 4 | Judicial review: a quick guide A quick guide to judicial review, including who can apply for a review, what decisions can be reviewed and the remedies which may be granted. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 5 | Privilege: an overview An outline of the law relating to privilege including legal advice privilege, litigation privilege, joint privilege and common interest privilege. | Practice note: overview | Maintained |
| 6 | Tax appeals: overview of tribunal system This note is an overview of the new tax tribunal system which came into effect on 1 April 2009, replacing the VAT and Duties Tribunal, the Special Commissioners and the General Commissioners. | Practice note: overview | Maintained |
| 7 | Tax penalties: overview This overview is one of a series of notes on tax penalties. It provides an introduction to the main penalties that can be imposed and the new consolidated regime for culpable penalties. | Practice note: overview | Maintained |
| 8 | Alternative dispute resolution (ADR) in tax disputes This practice note explains which tax disputes are suitable for mediation, the advantages and disadvantages of mediation, the role of the mediator and HMRC's approach to settlement. It includes an outline of a typical mediation hearing and some example tax mediation scenarios. | Practice notes | Maintained |
| 9 | An introduction to judicial review This practice note provides an introduction to the substantive law relating to judicial review. | Practice notes | Maintained |
| 10 | 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 |
| 11 | 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 |
| 12 | Appeals to the United Kingdom Supreme Court An overview of the procedure in the UK Supreme Court. | Practice notes | Maintained |
| 13 | Corporation tax self-assessment enquiries This note provides a guide to enquiries by HMRC into a company's corporation tax self-assessment. Under the regime in force since 1999, companies subject to UK corporation tax must prepare a return of information relevant to their tax position and file that return with HMRC. The return must include a self-assessment of the amount of tax the company is liable to pay. HMRC has powers to enquire into, challenge and amend that self-assessment. This note gives details of the statutory "enquiry" process. | Practice notes | Maintained |
| 14 | Criminal prosecutions for tax fraud A practice note about tax evasion offences, HMRC criminal investigation powers, HMRC raids, arrest, bail, restraint proceedings, trial and confiscation orders. | Practice notes | Maintained |
| 15 | Discovery assessments A practice note about when HMRC can make corporation tax discovery assessments. The note covers the conditions for making a discovery assessment, careless and deliberate conduct, when information is made available to HMRC, what amounts to a discovery, time limits, Langham v Veltema and SP 1/06. | Practice notes | Maintained |
| 16 | Double taxation treaties and agreements (income, capital ... This practice note contains links to the double taxation treaties and tax information exchange agreements (TIEAs) signed by the UK (where available in electronic form), as well as links to the double taxation treaties and TIEAs signed by a selection of other jurisdictions. | Practice notes | Maintained |
| 17 | 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 |
| 18 | EU law and its interpretation in the UK An outline of the EU legislative process and its interpretation in the UK. | Practice notes | Maintained |
| 19 | HMRC information powers This practice note is an overview of HMRC's powers to obtain information and documents from taxpayers and third parties under Schedule 36 to the Finance Act 2008. | Practice notes | Maintained |
| 20 | How to instruct a barrister: a guide for non-solicitors A note explaining how non-solicitors can instruct a barrister directly under the Licensed Access and Public Access schemes. | Practice notes | 20-Nov-2008 |
| 21 | Human Rights Act 1998: overview A note on the European Convention on Human Rights and its interaction with the Human Rights Act 1998 including links to relevant PLC content. | Practice notes | Maintained |
| 22 | Interpreting legislation under section 3 of the Human Rights ... This practice note explains the rule under section 3 of the Human Rights Act 1998 that, so far as possible, legislation must be read and given effect in a way compatible with the European Convention on Human Rights. The note explains: The scope of the rule and how it applies to various types of legislation. How the courts have approached its application. The limits of what kinds of interpretation are "possible" to achieve human rights compliance. | Practice notes | Maintained |
| 23 | Key dates for corporate tax practitioners: 2012 A practice note listing key forthcoming dates in 2012 for corporate tax practitioners. | Practice notes | Maintained |
| 24 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 25 | Managing communications and documents This note considers the legal, regulatory and reputational risks arising from communications and all forms of document management, including: Monitoring and review. Storage and disposal of documents. Document retention periods. | Practice notes | 05-Apr-2012 |
| 26 | Penalties, compliance and powers reforms: legislation tracker A table which tracks the reforms arising from and related to HMRC's review of powers, deterrents and safeguards. | Practice notes | Maintained |
| 27 | Personal liability of senior accounting officers for tax ... A note about the obligation on senior accounting officers of large companies to establish and monitor appropriate tax accounting arrangements for financial years beginning on or after 21 July 2009. The legislation for this is in section 93 of, and Schedule 46 to, the Finance Act 2009. | Practice notes | Maintained |
| 28 | Pinsent Masons LLP's tax disputes and investigations opinion ... Pinsent Masons LLP write a regular opinion column for PLC on topical issues in tax disputes and investigations. We publish the pieces in the PLC Tax weekly and monthly e-mails: this is the archive. | Practice notes | Maintained |
| 29 | Professional negligence An outline of the law of professional negligence. This note considers: The requirements for claims in contract and tort. The application of the SAAMCO principle. The Bolam test. Contributory negligence. Contribution. The use by professionals of exclusion clauses to limit liability. | Practice notes | Maintained |
| 30 | Resolving ambiguities in legislation This practice note discusses the tools available to those who have to apply an ambiguous piece of legislation. | Practice notes | Maintained |
| 31 | Seeking a reference to the ECJ This note explains what the Court of Justice of the European Union (formerly known as the European Court of Justice (ECJ)) is, why a reference would be made to it and who can make a reference. The note gives examples of questions which might be referred to the ECJ and sets out a brief summary of the procedure to be followed and the effect of a ruling by the ECJ on the question referred. | Practice notes | Maintained |
| 32 | Statutory interpretation and the doctrine of precedent An outline of the English court system, the doctrine of precedent, and the rules of statutory interpretation. | Practice notes | Maintained |
| 33 | Tax appeals: lodging an appeal and HMRC internal review A practice note about how to lodge a tax appeal and the optional HMRC internal review of a disputed decision. | Practice notes | Maintained |
| 34 | Tax appeals: options for the unsuccessful party at first instance This note discusses the choices available to a party who is unsuccessful at first instance in a corporation tax appeal. Similar principles apply to income tax and capital gains tax appeals. | Practice notes | Maintained |
| 35 | Tax appeals: taking an appeal to the First-tier Tribunal This practice note explains the procedure for bringing a tax appeal before the First-tier Tribunal, including notification of the appeal, allocation of the appeal to one of the four tax case categories, case management, the hearing, evidence and witnesses, the tribunal's decision and costs. | Practice notes | Maintained |
| 36 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 37 | Tax legislation tracker: compliance, disputes and ... A document tracking the development of certain notable pieces of proposed new legislation relating to tax compliance, disputes and investigations. | Practice notes | Maintained |
| 38 | Tax penalties: consolidated regime for culpable penalties This is one of a series of notes on tax penalties. It gives details of the penalty regime for inaccuracies in documents submitted to HMRC which applies for periods commencing on or after 1 April 2008 for which a return must be filed on or after 1 April 2009. It also explains the consolidated penalty regime for failure to notify chargeability to tax and for unauthorised issue of a VAT invoice which applies from 1 April 2010. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview. | Practice notes | Maintained |
| 39 | Tax penalties: direct tax This is one of a series of notes on tax penalties. It deals specifically with the rules for direct tax penalties. However, for details of the rules relating to culpable penalties for periods commencing on or after 1 April 2008 for which a return must be filed on or after 1 April 2009, see Practice note, Tax penalties: consolidated regime for culpable penalties. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview. | Practice notes | Maintained |
| 40 | Tax penalties: VAT This is one of a series of notes on tax penalties. It deals specifically with the rules for VAT penalties. However, for details of the rules which apply to culpable penalties for periods commencing on or after 1 April 2008 for which a return must be filed on or after 1 April 2009, see Practice note, Tax penalties: consolidated regime for culpable penalties. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview. | Practice notes | Maintained |
| 41 | Tax treatment of damages The tax implications of a settlement may be a determinative factor when considering whether to accept or make an offer. This note considers when awards of damages will be subject to tax as income or as chargeable gains and the tax treatment of the payment of damages. | Practice notes | Maintained |
| 42 | Taxation and protection for legitimate expectations This note considers how the concept of legitimate expectation may apply in the taxation context. | Practice notes | Maintained |
| 43 | The retrospective effect of the Human Rights Act 1998 A note on the extent to which Convention rights may be relied on in relation to acts of public authorities that occurred before the Human Rights Act 1998 came into force on 2 October 2000. | Practice notes | Maintained |
| 44 | What constitutes a public authority for the purposes of the ... This practice note examines what constitutes a public authority for the purposes of the Human Rights Act 1998. The distinction between public authorities and public functions and private bodies and private functions is unclear, particularly in relation to hybrid bodies, where only some functions may be public (section 6(5), HRA). The position is made more difficult with public/private partnership arrangements and public bodies contracting out functions to the private sector. This distinction is important because a public authority must not act in a way that is incompatible with the Convention rights (section 6, HRA). | Practice notes | Maintained |