| 1 | Capital gains tax: principal private residence relief: overview This practice note provides an overview of principal private residence relief (PPR) from capital gains tax. | Practice note: overview | Maintained |
| 2 | Construction Industry Scheme (CIS) An overview of the Construction Industry Scheme, known as the CIS. The CIS is a special tax deduction scheme originally created in 1972. It has taken several forms (and names) since then. It sets out a framework for deducting tax at source from certain payments relating to construction work. | Practice note: overview | Maintained |
| 3 | How to deal with the standard rate VAT increase on 4 January ... A guide for businesses on how to deal with the increase in the standard rate of VAT on 4 January 2011, from 17.5% to 20%. | Practice note: overview | Maintained |
| 4 | How to deal with the VAT rate increase on 1 January 2010 A guide for businesses on how to deal with the increase in the standard rate of VAT on 1 January 2010, from 15% to 17.5%. | Practice note: overview | 20-Apr-2010 |
| 5 | Joint ventures: tax overview This practice note briefly describes the main tax issues to consider when establishing, operating and terminating UK-based joint ventures. | Practice note: overview | Maintained |
| 6 | Residential property tax toolkit A guide to the materials available on PLC Property which deal with tax issues for residential property. | Practice note: overview | Maintained |
| 7 | Stamp duty land tax disclosure: overview This note provides an overview of the stamp duty land tax (SDLT) disclosure regime. | Practice note: overview | Maintained |
| 8 | VAT rate cut and invoicing: a guide for businesses This is a guide for businesses explaining how the reduction in the standard rate of VAT from 17.5% to 15% from 1 December 2008 affects invoicing. For guidance on the standard rate reverting to 17.5%, which has effect from 1 January 2010, see Practice note: How to deal with the VAT rate increase on 1 January 2010. | Practice note: overview | Maintained |
| 9 | Ask the Team: What is the tax treatment of a rent deposit? An update on the tax treatment of a rent deposit. | Practice notes | 25-Aug-2009 |
| 10 | 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 |
| 11 | Business Rate Supplements Act 2009 A practice note on the Business Rate Supplements Act 2009 which gives local authorities the power to impose a supplemental rate on non-domestic ratepayers for use on projects that promote local economic development. | Practice notes | Maintained |
| 12 | Business rates relief for empty property This practice note considers how the business rates regime applies to empty properties, and the various reliefs available. It also highlights related landlord and tenant issues. | Practice notes | Maintained |
| 13 | Buying an interest in property: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment of a property purchase. | Practice notes | Maintained |
| 14 | Capital allowances on property transactions This note summarises the capital allowances that may be available to businesses on property transactions. These include plant and machinery allowances, industrial buildings allowances, business premises renovation allowances and flat conversion allowances. | Practice notes | Maintained |
| 15 | CIS gross payment status: what to do if you lose it A practice note about gross payment status under the construction industry scheme. This note explains what gross payment status is and how a sub-contractor should deal with losing that status. | Practice notes | Maintained |
| 16 | Disclosure of tax avoidance schemes under DOTAS: direct tax A practice note about the direct tax disclosure regime which requires promoters, and in some cases, users, of certain tax planning arrangements to disclose details of the arrangements to HMRC. | Practice notes | Maintained |
| 17 | DOTAS: regime applicable before 1 August 2006 A practice note about the direct tax disclosure regime applicable before 1 August 2006. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |
| 18 | Enhanced capital allowances (ECAs) for investment in ... A summary of the various enhanced capital allowance (ECA) schemes aimed at promoting environmental measures. | Practice notes | Maintained |
| 19 | Holding an interest in property: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment where a corporate taxpayer holds an interest in property. | Practice notes | Maintained |
| 20 | How to deal with the standard rate VAT increase on 4 January ... A practice note considering the impact on property transactions of the increase in the standard rate of VAT on 4 January 2011 from 17.5% to 20%. | Practice notes | Maintained |
| 21 | How to deal with the VAT increase on 1 January 2010 ... A Practice note considering the impact on property transactions of the increase in the rate of VAT on 1 January 2010. | Practice notes | 18-Nov-2009 |
| 22 | Insurance premium tax Insurance premium tax (IPT) is a tax (authorised under European Community law) on the premium paid under taxable insurance contracts. It was introduced by the Finance Act 1994. This note gives a general overview of IPT as it applies to practical issues commonly encountered by the practitioner. | Practice notes | Maintained |
| 23 | Landfill tax This note provides a summary of the landfill tax regime. | Practice notes | Maintained |
| 24 | Leases: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment of leases. | Practice notes | Maintained |
| 25 | Liability for rates following disclaimer of a lease by a liquidator A note answering the question of who is liable for rates following the disclaimer of a lease by a liquidator. | Practice notes | Maintained |
| 26 | Property contracts: dealing with plant and machinery capital ... This practice note looks at the issues that need to be considered when drafting or negotiating a clause in a property sale contract dealing with plant and machinery capital allowances. It considers the new rules applicable from April 2012, which impose additional requirements before a buyer can claim plant and machinery capital allowances on property fixtures. | Practice notes | Maintained |
| 27 | Property contracts: VAT A practice note on the issues to consider when drafting and negotiating VAT clauses in contracts for the sale of land, including provisions for the sale of land as a transfer of a going concern (TOGC). | Practice notes | Maintained |
| 28 | Registration of charges created by limited liability partnerships ... A note outlining the changes to the law on the registration of charges created by limited liability partnerships registered in England and Wales introduced by the Companies Act 2006 (the 2006 Act) and which are came into force on 1 October 2009. For more detailed information on registration of charges under the Companies Act 2006, see Practice note, Registration of charges created by companies and limited liability partnerships on or after 1 October 2009. | Practice notes | 01-Oct-2009 |
| 29 | Registration of company charges: comparison between ... A note outlining the changes to the law on the registration of company charges and mortgages made by the Companies Act 2006. The changes came into force on 1 October 2009. For more detailed information on the law on the registration of charges under the Companies Act 2006, see Practice note, Registration of charges created by companies and limited liability partnerships on or after 1 October 2009. | Practice notes | 01-Oct-2009 |
| 30 | SDLT and agreements for lease The SDLT treatment of agreements for lease. | Practice notes | Maintained |
| 31 | SDLT and contracts for the transfer of land The stamp duty land tax (SDLT) treatment of sale contracts for the transfer of land. | Practice notes | Maintained |
| 32 | SDLT and development agreements An overview of the SDLT issues that can arise in the context of land development. | Practice notes | Maintained |
| 33 | SDLT and option and pre-emption agreements An outline of the application of SDLT to options and pre-emption agreements. | Practice notes | Maintained |
| 34 | SDLT and partnerships The Finance Act 2003 takes the transfer of land between partners and partnerships, as well as the transfer of interests in partnerships owning land, out of the stamp duty regime and into the stamp duty land tax regime. | Practice notes | Maintained |
| 35 | SDLT and property transactions An overview of materials on Stamp Duty Land Tax. | Practice notes | Maintained |
| 36 | SDLT and stamp duty rates (for land) A note on the rates of SDLT on land transactions and the historic rates of stamp duty applicable to transfers of property other than shares. | Practice notes | Maintained |
| 37 | SDLT and the grant of a lease A practice note discussing the SDLT treatment of the grant of a new lease. | Practice notes | Maintained |
| 38 | SDLT disclosure regime Since 1 August 2005, disclosure has been required of certain stamp duty land tax schemes. The rules build on and incorporate most of the direct tax disclosure rules. | Practice notes | Maintained |
| 39 | SDLT relief for land transactions in disadvantaged areas A practice note on the relief from SDLT for land transactions involving land situated in disadvantaged areas. | Practice notes | Maintained |
| 40 | SDLT reliefs for residential property An outline of the cases where relief from stamp duty land tax (SDLT) is available for residential properties from 1 December 2003. | Practice notes | Maintained |
| 41 | SDLT reliefs for the public sector and other bodies An outline of the cases where public sector or other bodies benefit from reliefs from SDLT from 1 December 2003. | Practice notes | Maintained |
| 42 | Selling an interest in property: tax Many commercial property transactions are potentially liable to direct and indirect taxes. This practice note considers the tax treatment of a sale of property. | Practice notes | Maintained |
| 43 | Stamp duty This note considers the practical impact of stamp duty on commercial transactions. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |
| 44 | Stamp duty land tax This practice note considers the practical impact of stamp duty land tax in the context of commercial transactions. | Practice notes | Maintained |
| 45 | Stamp duty: reliefs This note considers the various reliefs and exemptions from stamp duty available in a commercial context. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |
| 46 | Tax relief for remediation of contaminated and derelict land A summary of the circumstances in which tax relief may be available for the remediation of contaminated and derelict land. | Practice notes | Maintained |
| 47 | 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 |
| 48 | UK REITs: questions and answers This practice note sets out answers to some of the key questions on the UK REITs regime. | Practice notes | Maintained |
| 49 | Value added tax Value added tax (VAT) is a tax on supplies of goods and services made by a taxable person in the course or furtherance of a business. It is administered by HM Revenue & Customs. This note covers the VAT position on standard-rated supplies, exempt supplies, zero-rated supplies and supplies that are outside the scope of VAT. | Practice notes | Maintained |
| 50 | VAT and property transactions Introduction and links to practice notes and other materials on the effect of value added tax on transactions involving land and buildings. | Practice notes | Maintained |
| 51 | VAT and property: an outline of the rules An outline of the VAT rules governing land and buildings. | Practice notes | Maintained |
| 52 | VAT and property: apportionments of rent A short practice note on the VAT treatment of rent apportionments. | Practice notes | Maintained |
| 53 | VAT and property: basic principles A summary of the principles of value added tax and how it works in relation to property. | Practice notes | Maintained |
| 54 | VAT and property: developers agreements with local ... This practice note explains the VAT consequences of the situation where a developer agrees with a local authority or public utility undertaker to provide works and buildings in connection with the grant of planning permission for a property development. | Practice notes | Maintained |
| 55 | VAT and property: landlords and tenants A note outlining how VAT affects leases of commercial property. | Practice notes | Maintained |
| 56 | VAT and property: mortgagees and insolvency practitioners This practice note explains the VAT consequences of property sales by a mortgagee following a default by the mortgagor in an insolvency. | Practice notes | Maintained |
| 57 | VAT and property: tax points A short practice note which explains the tax point of a supply for value added tax purposes in relation to property transactions. | Practice notes | Maintained |
| 58 | VAT and property: the capital goods scheme An explanation of the capital goods scheme in so far as it relates to land and buildings. | Practice notes | Maintained |
| 59 | VAT and property: the option to tax The option to tax (previously referred to as the "election to waive exemption from VAT") plays an important role in property investments and transactions. This practice note sets out when an option can be exercised, the rules governing options and the effect of an option. | Practice notes | Maintained |
| 60 | VAT and property: transferring a business as a going concern A practice note providing a brief summary of the operation of the rules governing the transfer of a business as a going concern where the assets transferred include land and buildings. | Practice notes | Maintained |