Precedents
2% SDLT surcharge for non-residents—training materialsThese Training Materials cover the 2% stamp duty land tax (SDLT) surcharge that applies from 1...
30th Jun
Precedents
Retained EU law—training materials [Archived]ARCHIVED: This Precedent has been archived and is not maintained.These training materials consist of...
30th Jun
Precedents
Unsecured employee loan agreement—company and employee—short-formThis Agreement is made on [insert date]Parties1[insert name of employee borrower], of...
30th Jun
Precedents
Anti-tax evasion facilitation clause—pro-customer1Anti-tax evasion facilitation1.1For the purposes of this clause 1:1.1.1the expressions ‘Associated...
20th Jun
Precedents
Stamp duty adjudication letterFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for evidence in...
18th Jun
Precedents
Application letter—stamp duty group relief—FA 1930, s 42FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following...
18th Jun
Precedents
Guidelines for directors—maintaining non-UK tax residence of a non-UK company1Company's tax residence1.1[Insert name of the company] (the Company) is...
18th Jun
Precedents
Declaration of trust for the transfer of sharesFORTHCOMING CHANGE: Following the call for evidence in 2020, the resulting outcome published in 2021,...
16th Jun
Precedents
Witness statement—genericFiled on behalf of the [insert party eg [Claimant OR Appellant] or [Defendant OR Respondents]]Number of witness statement:...
3rd Jun
Precedents
Loan note instrument—private M&A—share purchaseThis Instrument is dated [insert date] 20[insert year]Parties1[Insert name of issuing company]...
2nd Jun
Precedents
Tax covenant—single corporate seller—buyer and seller wordingThe ScheduleTax Covenant1Definitions and interpretation1.1Notwithstanding clause 1.3 of...
2nd Jun
Precedents
Option 1—deed executed by a limited liability partnership under its common seal, where the limited liability partnership agreement...
2nd Jun
Precedents
Share purchase agreement—cross-borderThis Agreement is made on [insert day and month] 20[insert year]Parties1[Insert name of selling corporate...
2nd Jun
Precedents
Disclosable cross-border tax arrangements—DAC 6—training materials [Archived]ARCHIVED: These Training Materials have been archived and are not...
2nd Jun
Precedents
IR35—the large and public client off-payroll regime—status determination disagreement process[To be set out on client’s headed notepaper or with...
2nd Jun
Precedents
Option 1—deed executed by each partner in the presence of a witness
Executed as a deed by [insert name of partner] for and on...
2nd Jun
Precedents
Tax covenant—short form—buyer and seller wordingThe ScheduleTax Covenant1Definitions and interpretation1.1Notwithstanding clause 1.3 of this...
2nd Jun
Precedents
Tax warranties—short form1Compliance1.1ReturnsThe Company has duly and properly submitted all [material] computations and returns (including all land...
2nd Jun
Precedents
Salary sacrifice scheme—employee FAQs[For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NICs...
Produced in partnership with Lewin Higgins-Green of FTI Consulting
2nd Jun
Precedents
Clearance letter—statutory demerger[Team Leader][insert HMRC address][insert date]Application for clearance[s] in advance under section 1091 of the...
Produced in partnership with Robert Langston of Saffery Champness
2nd Jun