https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2605.1.2002/productViews/plcuk/Askhttps://uk.practicallaw.thomsonreuters.comTaxTaxWhat is the loan relationship position where a UK creditor company waives a loan made to a connected non-UK debtor company?https://uk.practicallaw.thomsonreuters.com/Document/Iabd4956c618711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iabd4956c618711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 08 Jun 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Iabd4956c618711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Where the consideration for a share purchase contains an earn-out, can there be a stamp duty refund if the earn-out is not achieved?https://uk.practicallaw.thomsonreuters.com/Document/I75f8d2fa5db911f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I75f8d2fa5db911f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 01 Jun 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I75f8d2fa5db911f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Would corporate criminal offence fines typically be covered by the tax covenant?https://uk.practicallaw.thomsonreuters.com/Document/I0aaa9a3d584011f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0aaa9a3d584011f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 26 May 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I0aaa9a3d584011f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How does the £30,000 tax exemption for termination payments apply where an individual is being terminated from their second job with the same employer?https://uk.practicallaw.thomsonreuters.com/Document/I27f3cb594d1311f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I27f3cb594d1311f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 11 May 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I27f3cb594d1311f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29For SEIS purposes, is it possible for an issuing company to acquire 100% of the shares in a target company during the three-year period from the SEIS issue without prejudicing SEIS reliefs?https://uk.practicallaw.thomsonreuters.com/Document/I4b201be241c611f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I4b201be241c611f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 27 Apr 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I4b201be241c611f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29On a lease assignment, will a donation from the assignee to the charity assignor count as chargeable consideration for SDLT purposes?https://uk.practicallaw.thomsonreuters.com/Document/I775cc31f424511f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I775cc31f424511f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 27 Apr 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I775cc31f424511f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Where a local authority submits SDLT returns for its own transactions, will that require them to register with HMRC under the mandatory registration rules for tax advisers?https://uk.practicallaw.thomsonreuters.com/Document/I53f4318a372711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I53f4318a372711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 13 Apr 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I53f4318a372711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29If an individual has acted as a self-employed contractor, are there any employment tax risks to that individual if they later claim to be a worker or employee for employment law purposes?https://uk.practicallaw.thomsonreuters.com/Document/I0fcb9e9c34f511f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0fcb9e9c34f511f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 13 Apr 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I0fcb9e9c34f511f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Where a UK law firm has provided legal services to an individual whose place of belonging is outside the UK and Isle of Man, does UK VAT apply?https://uk.practicallaw.thomsonreuters.com/Document/I56b3317e2b8a11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I56b3317e2b8a11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 30 Mar 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I56b3317e2b8a11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a transfer of stock alone constitute a TOGC? If TUPE applies to an asset sale, does that mean that the transfer would also be a TOGC for VAT purposes?https://uk.practicallaw.thomsonreuters.com/Document/I1f9d2cda2bf911f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1f9d2cda2bf911f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 30 Mar 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/I1f9d2cda2bf911f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What is the VAT position on chattels sold with newly built residential properties?https://uk.practicallaw.thomsonreuters.com/Document/Icbb35ceb217311f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Icbb35ceb217311f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 17 Mar 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Icbb35ceb217311f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Where an individual enters into a share for share exchange, resulting in no disposal for capital gains tax purposes, how is that reported in a self-assessment tax return?https://uk.practicallaw.thomsonreuters.com/Document/Icbb35d72217311f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Icbb35d72217311f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 17 Mar 2026 00:00:00 CDThttps://uk.practicallaw.thomsonreuters.com/Document/Icbb35d72217311f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can a share transfer between sub-funds of the same interest in possession trust result in a stamp duty liability?https://uk.practicallaw.thomsonreuters.com/Document/If171d0eb14ff11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If171d0eb14ff11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 02 Mar 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/If171d0eb14ff11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What is the SDLT treatment of the purchase of a parcel of land used as a car parking space?https://uk.practicallaw.thomsonreuters.com/Document/Ifc2c6a8314d311f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ifc2c6a8314d311f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 02 Mar 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Ifc2c6a8314d311f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29For the purposes of the stamp duty relief in section 77 of the Finance Act 1986, if the target and acquiring companies have ordinary shares but with different denominations, could that prejudice the availability of the relief?https://uk.practicallaw.thomsonreuters.com/Document/I4066077f0be511f18086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I4066077f0be511f18086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 17 Feb 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I4066077f0be511f18086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29As companies limited by guarantee do not have share capital, can they ever qualify for SDLT group relief?https://uk.practicallaw.thomsonreuters.com/Document/I7240f82c0bf111f18086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7240f82c0bf111f18086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 17 Feb 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I7240f82c0bf111f18086beb24ce176bb/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29In relation to a share buyback clearance application, would that specifically confirm that a company satisfies the trading company requirement or would a separate non-statutory clearance be needed for this specific condition?https://uk.practicallaw.thomsonreuters.com/Document/Ia3efd5a4fe7b11f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia3efd5a4fe7b11f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 02 Feb 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Ia3efd5a4fe7b11f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Is IR35 applicable to non-executive directors?https://uk.practicallaw.thomsonreuters.com/Document/If74f586afe8211f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If74f586afe8211f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 02 Feb 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/If74f586afe8211f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What is the VAT position where a landlord pays a tenant to surrender a commercial lease?https://uk.practicallaw.thomsonreuters.com/Document/I23394d49faa111f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I23394d49faa111f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 26 Jan 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I23394d49faa111f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How is the chargeable consideration determined in transactions for SDLT purposes? Do the exchange rules apply?https://uk.practicallaw.thomsonreuters.com/Document/I23394c6efaa111f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I23394c6efaa111f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 26 Jan 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I23394c6efaa111f0b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29What is the stamp duty position where there is an earn out provision which does not have a fixed amount and where no minimum or maximum limits apply?https://uk.practicallaw.thomsonreuters.com/Document/I1ef6e395ee1711f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1ef6e395ee1711f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 12 Jan 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I1ef6e395ee1711f0b51e808fc78c239b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29For SDLT purposes, can overlap relief apply where the regranted lease comprises of the original demise plus additional land?https://uk.practicallaw.thomsonreuters.com/Document/I5210eae3edfb11f0bc29ee412aedc12c/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I5210eae3edfb11f0bc29ee412aedc12c/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 12 Jan 2026 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I5210eae3edfb11f0bc29ee412aedc12c/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29In a scenario where an employer has failed to properly operate the deduction of PAYE/NICs from an employee's salary, is HMRC able to directly pursue the employee for any sums?https://uk.practicallaw.thomsonreuters.com/Document/I1bd617e0d9bc11f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1bd617e0d9bc11f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 15 Dec 2025 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I1bd617e0d9bc11f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How is SDLT calculated in relation to a lease renewal where the contractual start date is backdated to the expiry of the original lease?https://uk.practicallaw.thomsonreuters.com/Document/I8459b538d9d411f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8459b538d9d411f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 15 Dec 2025 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I8459b538d9d411f098028aa0904d44cc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29When terminating a directorship, can the compensation payment fall within the £30,000 exemption? Can the PENP rules apply?https://uk.practicallaw.thomsonreuters.com/Document/I1c0fd3cecd1211f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1c0fd3cecd1211f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 01 Dec 2025 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I1c0fd3cecd1211f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Can you please clarify when CGT needs to be paid in relation to a share buyback with multiple completions?https://uk.practicallaw.thomsonreuters.com/Document/I8a519167cec711f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8a519167cec711f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 01 Dec 2025 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I8a519167cec711f0a5f6fa0d299e95bd/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Does the specific fact that a termination payment is paid after the issue of a P45 determine whether or not the termination payment is taxable?https://uk.practicallaw.thomsonreuters.com/Document/I65809310c37111f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I65809310c37111f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 17 Nov 2025 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I65809310c37111f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29How do I determine the date of issue for an EIS3 certificate?https://uk.practicallaw.thomsonreuters.com/Document/I9c4e55d4c3a311f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9c4e55d4c3a311f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 17 Nov 2025 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/I9c4e55d4c3a311f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29If a non-UK resident disposes of UK residential property acquired before 5 April 2015 to their spouse, what is the base cost for the transferee spouse for CGT purposes?https://uk.practicallaw.thomsonreuters.com/Document/Iaa8e422cbedb11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iaa8e422cbedb11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 11 Nov 2025 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Iaa8e422cbedb11f0b5e1f6185fe336a9/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29On a share sale of a company holding a property with a latent gain, how does the tax covenant assist if the deferred tax provision proves underprovided for on an eventual sale of the property?https://uk.practicallaw.thomsonreuters.com/Document/Ibd74803cbeed11f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibd74803cbeed11f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 11 Nov 2025 00:00:00 CSThttps://uk.practicallaw.thomsonreuters.com/Document/Ibd74803cbeed11f09eb2cf77be1665bc/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29