| 1 | Charitable gifts by companies: an overview A practice note on tax relief available in relation to charitable gifts made by companies. It covers gifts of money, investments, trading stock, medical supplies and equipment and plant or machinery used in the trade. It also discusses record keeping, which charities and other bodies qualify and the rules limiting benefits to donors. | Practice note: overview | Maintained |
| 2 | Data protection toolkit A toolkit to guide users through PLC's UK, EU, US and international content on data protection. It includes materials on an employer's data protection obligations, data protection issues in the public sector and resources on the Regulation of Investigatory Powers Act 2000. | Practice note: overview | Maintained |
| 3 | SRA Code of Conduct 2011 toolkit A toolkit to guide users through PLC's resources on the SRA Code of Conduct 2011. | Practice note: overview | Maintained |
| 4 | Are you looking for EU law content on this topic? A practice note explaining where to find EU law content from a topic page. | Practice notes | Maintained |
| 5 | Budgets, Autumn Statements and Finance Bills: tax This note tracks the progress of Finance Bills through Parliament and contains links to PLC and external resources about Budgets, Autumn Statements, and Finance Bills. | Practice notes | Maintained |
| 6 | Business interruption: pandemics and other civil emergencies A practice note giving organisations an overview of some of the legal and practical issues arising from the threat of disruption by pandemic influenza and other civil emergencies. Practical Law is grateful to Alexis Roberts, a partner in the Insurance & Reinsurance Group of Pinsent Masons LLP, for his assistance with aspects of this note. | Practice notes | Maintained |
| 7 | Common Consolidated Corporate Tax Base (CCCTB) ... A practice note charting developments relating to the Common Consolidated Corporate Tax Base (CCTB) Directive in chronological order. | Practice notes | Maintained |
| 8 | Corporation Tax Act 2009: table of destinations A table showing where rewritten versions of various corporation tax provisions are found in the Corporation Tax Act 2009, which received Royal Assent on 26 March 2009 (see Legal update, Corporation Tax Act 2009 receives Royal Assent ).Note: existing legislative provisions appearing in this table may not be completely rewritten and replaced by the relevant provisions of the Corporation Tax Act 2009. In a minority of cases, the existing provision is the origin of the Corporation Tax Act 2009 but the existing provision is to remain in full force and effect. Therefore, you should consider the scope of the rewrite in each case. | Practice notes | 17-Jul-2009 |
| 9 | Direct Taxation Directive: legislation tracker A practice note charting developments relating to the Direct Taxation Directive in chronological order. | Practice notes | Maintained |
| 10 | Energy Taxation Directive: legislation tracker A practice note charting developments relating to the Energy Taxation Directive in chronological order. | Practice notes | Maintained |
| 11 | 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 |
| 12 | Finance Bill 2011: analysis, status and amendments A practice note with a table of Finance Bill 2011 clauses and Schedules, including links to PLC analysis and information on the status of each provision. | Practice notes | 19-Jul-2011 |
| 13 | Finance Bill 2012: analysis, status and amendments A practice note with a table of Finance Bill 2012 clauses and Schedules, including links to PLC analysis and information on the status of each provision. | Practice notes | 17-Jul-2012 |
| 14 | Financial Transaction Tax Directive: legislation tracker A practice note charting developments relating to the Financial Transaction Tax Directive in chronological order. | Practice notes | Maintained |
| 15 | General election 2010: implications for business taxation A practice note on the implications for business tax of the policy statements and pledges made by the three main political parties in the lead-up to the 2010 general election. Please note that this resource is no longer maintained. | Practice notes | 30-Apr-2010 |
| 16 | How the Budget becomes law This note takes a look at the process through which announcements made in the UK's annual budget become law. | Practice notes | Maintained |
| 17 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 18 | Legislation in the Finance Act 2009 A note with links to updates about measures in the Finance Act 2009. | Practice notes | Maintained |
| 19 | 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 |
| 20 | 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 |
| 21 | PLC Tax legislation trackers This note links to tables that track the progress of tax-related legislation from announcement or consultation through to entry into force. | Practice notes | Maintained |
| 22 | Quasi-legislation: codes, guidance, orders, rules and ... A note on the various types of quasi-legislation and how they should be treated. | Practice notes | Maintained |
| 23 | SRA Handbook 2011 and Code of Conduct The Solicitors Regulation Authority has issued a new Handbook, including a new Code of Conduct, which is prompted by the possibility of Alternative Business Structures (ABSs) opening for business from 6 October 2011. The Handbook is being introduced on a phased basis, beginning in August 2011. The key implementation date was 6 October 2011. This practice note explains the background to the new Handbook and its structure. For information on how the new Handbook and Code of Conduct will affect common aspects of property transactions, see Practice note, SRA Handbook 2011 and Code of Conduct: issues for property lawyers. | Practice notes | Maintained |
| 24 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 25 | Tax legislation tracker: miscellaneous A document tracking the development of certain notable pieces of proposed new miscellaneous legislation relating to tax. | Practice notes | Maintained |
| 26 | VAT Refund Directive: legislation tracker A practice note charting developments relating to the VAT Refund Directive in chronological order. | Practice notes | Maintained |