| 1 | 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 |
| 2 | Capital reduction demergers: tax A practice note explaining the steps for carrying out a capital reduction demerger, the tax implications of structuring as a capital reduction demerger for the shareholders and group companies, tax clearances and the demerger agreement. | Practice notes | Maintained |
| 3 | Cross-border dividend payments: tax A discussion of the tax issues that may arise when a company in one country pays a dividend to a shareholder in another. | Practice notes | Maintained |
| 4 | Demergers: tax overview This note gives an overview of the reasons for, and the different types and tax implications of, demergers. | Practice note: overview | Maintained |
| 5 | Direct dividend demergers: tax A practice note on the tax implications of direct dividend demergers. | Practice notes | Maintained |
| 6 | 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 |
| 7 | Distributions: comparison between Companies Acts 2006 and ... A note outlining the changes to the law on distributions made by the Companies Act 2006 (2006 Act). For information on the regime under the 2006 Act, see Practice note, Distributions. Part 23 (Distributions) of the Act came into force on 6 April 2008. | Practice notes | 01-Sep-2009 |
| 8 | Dividends: tax A practice note on the tax treatment of dividends. | Practice notes | Maintained |
| 9 | Dividends: tax overview This note is an overview of the UK tax treatment of dividends. It also summarises the rules relating to shadow advance corporation tax, which govern the recovery of surplus advance corporation tax. | Practice note: overview | Maintained |
| 10 | ECJ direct tax cases: where are they now? This practice note tracks cases of significance from a UK direct tax perspective that involve claims that direct tax law infringes the freedoms set out in the Treaty on the Functioning of the European Union (TFEU) (previously known as the EC Treaty). Links are provided to relevant judgments and PLC legal updates and articles. It also contains a summary of the key principles of EU law relevant to UK tax and a summary of the TFEU freedoms most often encountered in direct tax cases. | Practice notes | Maintained |
| 11 | 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 |
| 12 | Income tax: anti-avoidance and secondary liability This note is a general summary of the anti-avoidance rules applying for the purposes of UK income tax and the situations in which one person may be liable for income tax primarily chargeable to another person. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 13 | Income tax: calculation of income profits This note is a general summary of the rules for calculating income for the purposes of UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 14 | Income tax: exemptions and reliefs This note is a general summary of exemptions and relief from UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is calculated for income tax purposes and how income is taxed. | Practice notes | Maintained |
| 15 | Income tax: general principles This note is a general summary of the principles underpinning UK income tax. It describes what income is and how it is taxed. It also provides links to notes describing other aspects of the UK income tax rules, such as calculation of income and exemptions from income tax. | Practice notes | Maintained |
| 16 | Income tax: use of losses This note is a general summary of how losses may be used under the UK income tax rules. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 17 | Key dates for corporate tax practitioners: 2012 A practice note listing key forthcoming dates in 2012 for corporate tax practitioners. | Practice notes | Maintained |
| 18 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 19 | Offshore holding companies This overview summarises the tax issues for a UK-based multinational wishing to move its tax residence from the UK, and explains how this can be achieved in practice. It covers reasons for corporate emigration, migrating an existing company, introducing a new holding company, post-implementation reorganisations and dividend access arrangements. | Practice notes | 23-Aug-2012 |
| 20 | Scrip dividends and dividend reinvestment plans: tax A practice note on the tax treatment of scrip dividends and dividend reinvestment plans (DRIPs). | Practice notes | Maintained |
| 21 | Scrip dividends: tax overview This note summarises the UK tax treatment of scrip dividends issued by UK companies and dividend reinvestment plans (DRIPs) of UK companies. | Practice note: overview | Maintained |
| 22 | Shadow ACT A practice note on shadow advance corporation tax (shadow ACT). | Practice notes | Maintained |
| 23 | Share buybacks: tax This note considers the commercial reasons for a share buyback, the different types of buyback and the main tax issues that arise in respect of a buyback. | Practice notes | Maintained |
| 24 | Share buybacks: tax overview: quoted companies This note is an overview of the UK tax treatment of the different types of share buybacks by UK quoted companies. | Practice note: overview | Maintained |
| 25 | Statutory demergers: tax A practice note on the tax treatment of exempt distributions (direct and three-cornered distributions falling within sections 1073 to 1099 of the Corporation Tax Act 2010 (previously sections 213 to 218 of Income and Corporation Taxes Act 1988)), known as "statutory demergers". | Practice notes | Maintained |
| 26 | Tax clearances: demergers This practice note discusses the situations in which UK tax relief may be available for demergers and the procedure for obtaining HMRC clearance for such transactions. | Practice notes | Maintained |
| 27 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 28 | Tax legislation tracker: corporate A document tracking the development of certain notable pieces of proposed new legislation relating to corporate taxation. | Practice notes | Maintained |
| 29 | Tax legislation tracker: owner-managed business A document tracking the development of certain notable pieces of proposed new legislation relating to the taxation of owner-managed businesses. | Practice notes | Maintained |
| 30 | 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 |
| 31 | Three-cornered demergers: tax A practice note on the tax implications of a three-cornered demerger. | Practice notes | Maintained |
| 32 | Transactions in securities: tax anti-avoidance This practice note explains the transactions in securities rules under which HMRC can counteract a tax advantage for a taxpayer arising from certain types of transaction(s) in shares or securities. | Practice notes | Maintained |