| 1 | Corporate insolvency: a guide An introduction to the aims of and background to corporate insolvency law, together with a brief overview of the various insolvency procedures available. This note also contains links to a multi-jurisdictional guide to restructuring and insolvency and a detailed note on US bankruptcy procedures. | Practice note: overview | Maintained |
| 2 | Corporate loan facilities An introduction to the common types of corporate loan facilities, including an explanation of key concepts and a discussion of common terms and their negotiation on behalf of lenders and borrowers. This note links to a multi-jurisdictional guide to finance, including issues relating to secured lending, and a detailed note on corporate loan facilities and bank loans in the US. | Practice note: overview | Maintained |
| 3 | Guarantees and indemnities This practice note examines legal and drafting issues relating to guarantees and indemnities where the obligations of a third party are guaranteed and/or indemnified. This practice note considers the legal distinctions between primary obligations (indemnities, performance guarantees, performance bonds) and secondary obligations (guarantees). It provides an overview of relevant contractual issues relating to guarantees and indemnities (the statute of frauds, capacity) as well as legal issues (undue influence, duress, role of directors). It also provides links to our more detailed content on performance bonds, payment guarantees, comfort letters and our standard form guarantees and indemnities. | Practice note: overview | Maintained |
| 4 | Overview of company insolvency procedures This note provides a summary of the various procedures that may apply to a company in financial difficulties and summarises information in the following practice notes: Administration. Administrative receivership. Company voluntary arrangements (CVAs). Schemes of arrangement: role of the court. Liquidation. For each procedure, this note summarises in tabular form: Its purpose. Who may commence the procedure. How the procedure is commenced. Its effect. | Practice note: overview | Maintained |
| 5 | 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 |
| 6 | DOTAS: regime applicable before 1 August 2006 A practice note about the direct tax disclosure regime applicable before 1 August 2006. | Practice notes | Maintained |
| 7 | Execution of deeds and documents Overview of the key legal requirements relating to the execution of deeds and documents under the laws of England and Wales. It reflects the law on execution from 1 October 2009. For details of the law governing execution of deeds and documents before 1 October 2009, see Practice note, Execution of deeds and documents: pre-1 October 2009. | Practice notes | Maintained |
| 8 | Governing law and jurisdiction clauses A practice note covering the reasons for including governing law and jurisdiction clauses with drafting guidance. | Practice notes | Maintained |
| 9 | Reviewable transactions in corporate insolvency A guide to the procedures under UK corporate insolvency law to enable the adjustment of antecedent transactions and the protection of the insolvent company's assets for the benefit of its creditors. This note covers disclaimer, transactions at undervalue, preferences, extortionate credit transactions, invalid floating charges, transactions defrauding creditors, contribution by past shareholders and directors, and common law rules. | Practice notes | Maintained |
| 10 | Trusts in commercial transactions The trust is widely admired and recognised in many jurisdictions around the world. Although primarily used by individuals, they also have a wide variety of applications in a commercial context. This practice note provides an introduction to trusts and trustees and considers some commercial applications of trusts. | Practice notes | Maintained |
| 11 | Withholding tax This practice note is a summary of the UK withholding tax rules on payments of interest and certain other payments (such as annual payments, guarantee payments, patent royalties and other royalties). It considers when withholding arises (including when interest has a UK source and when it is "yearly interest" rather than "short interest"). It also considers exemptions, such as the Quoted eurobond exemption and exemption under double tax treaties, and outlines the effect of the EU savings tax directive. Further, it discusses documenting for withholding tax, including gross-up clauses, and accounting for tax withheld. | Practice notes | Maintained |