Outsourcing: tax

Resource type: Practice note

Status: Maintained

Jurisdiction: United Kingdom

Tax is likely to be one of the main concerns for the corporate parties to any outsourcing arrangement. This practice note explains the tax issues that may arise both during the commercial and tax structuring of an outsourcing involving the UK and when the outsourcing is "up-and-running" and the outsourced services are being provided by the relevant service provider.

Peter Mendham and Anne Powell, Allen & Overy LLP

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Resource information

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Resource ID: 1-202-2189
Products: IP&IT, PLC UK Commercial, PLC UK Corporate, PLC UK Law Department, PLC UK Public Sector, PLC UK Tax
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Topics

IPIT: TaxIPIT: Tax (http://employment.practicallaw.com/1-376-3552)
InsuranceInsurance (http://employment.practicallaw.com/2-103-1132)
Investment FundsInvestment Funds (http://employment.practicallaw.com/6-103-1352)
Joint VenturesJoint Ventures (http://employment.practicallaw.com/8-103-1308)
OutsourcingOutsourcing (http://employment.practicallaw.com/0-202-2707)
VATVAT (http://employment.practicallaw.com/9-376-3548)

Practice note: overview

Main issues in outsourcing contracts Main issues in outsourcing contracts (http://ipandit.practicallaw.com/topic6-107-4775)
Outsourcing: overview Outsourcing: overview (http://ipandit.practicallaw.com/topic2-202-1226)

Practice notes

Communications outsourcing Communications outsourcing (http://ipandit.practicallaw.com/topic1-380-5222)
Multi-jurisdictional outsourcing Multi-jurisdictional outsourcing (http://ipandit.practicallaw.com/topic6-219-3961)
Offshore outsourcing Offshore outsourcing (http://ipandit.practicallaw.com/topic6-216-7962)
Special issues in IT outsourcing Special issues in IT outsourcing (http://ipandit.practicallaw.com/topic6-372-6005)
Subsequent-generation outsourcing Subsequent-generation outsourcing (http://ipandit.practicallaw.com/topic7-366-4035)

Standard documents

Interim services agreement (outsourcing) Interim services agreement (outsourcing) (http://ipandit.practicallaw.com/topic4-219-3962)
Invitation to tender (private sector): questions for tenderers Invitation to tender (private sector): questions for tenderers (http://ipandit.practicallaw.com/topic6-506-3452)
Invitation to tender (private sector): the company's requirements Invitation to tender (private sector): the company's requirements (http://ipandit.practicallaw.com/topic8-504-1789)
Outsourcing agreement: long form Outsourcing agreement: long form (http://ipandit.practicallaw.com/topic0-202-4551)
Outsourcing agreement: shorter form Outsourcing agreement: shorter form (http://ipandit.practicallaw.com/topic5-213-3958)
Outsourcing services agreement (pro-customer) Outsourcing services agreement (pro-customer) (http://ipandit.practicallaw.com/topic6-100-9638)
Project initiation document Project initiation document (http://ipandit.practicallaw.com/topic2-201-5744)
Request for information Request for information (http://ipandit.practicallaw.com/topic4-203-0499)

Drafting notes

Interim services agreement (outsourcing): drafting note Interim services agreement (outsourcing): drafting note (http://ipandit.practicallaw.com/topic2-219-3963)
Outsourcing agreement: long form: drafting note Outsourcing agreement: long form: drafting note (http://ipandit.practicallaw.com/topic7-203-0412)
Outsourcing agreement: shorter form: drafting note Outsourcing agreement: shorter form: drafting note (http://ipandit.practicallaw.com/topic0-213-3965)
Outsourcing services agreement (pro-customer): drafting note Outsourcing services agreement (pro-customer): drafting note (http://ipandit.practicallaw.com/topic1-102-5315)
Project initiation document: drafting note Project initiation document: drafting note (http://ipandit.practicallaw.com/topic9-201-5745)
Request for information: drafting note Request for information: drafting note (http://ipandit.practicallaw.com/topic6-203-0498)

Checklist

Checklist: Outsourcing Checklist: Outsourcing (http://ipandit.practicallaw.com/topic2-100-9635)

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