| 1 | 2009 Budget: key tax announcements The Chancellor, Alistair Darling, delivered the 2009 Budget on 22 April 2009. This update is our summary and analysis of the key business tax announcements. | Legal update: archive | 22-Apr-2009 |
| 2 | 2009 Pre-Budget Report: key business tax announcements Our summary of the key business tax announcements in the 2009 Pre-Budget Report. | Legal update: archive | 09-Dec-2009 |
| 3 | 2011 Budget: key business tax announcements Our summary of the key business tax announcements in the 23 March 2011 Budget. 70 leading tax practitioners told us what they thought of the Budget. We have published an article incorporating their views: 2011 Budget: Keep calm and carry on. | Legal update: archive | 24-Mar-2011 |
| 4 | Alternate director | Glossary | Maintained |
| 5 | Anti-corruption clauses: joint venture shareholders' agreement Anti-corruption clauses to be used in conjunction with the Standard documents, Joint venture shareholders' agreement: 50:50 deadlocked joint venture and Joint venture shareholders' agreement: majority and minority shareholder. | Standard clauses | Maintained |
| 6 | Bribery Act 2010: acquisitions and joint ventures This note addresses the issues relating to corruption to consider when acquiring a business or shares in a target company or entering into a joint venture, particularly in light of the Bribery Act 2010. | Practice notes | Maintained |
| 7 | Capital gains tax | Glossary | Maintained |
| 8 | CFC | Glossary | Maintained |
| 9 | Chargeable consideration | Glossary | Maintained |
| 10 | Chargeable gains | Glossary | Maintained |
| 11 | Class rights | Glossary | Maintained |
| 12 | Co-operative joint venture | Glossary | Maintained |
| 13 | Collaborative research agreement | Glossary | Maintained |
| 14 | Concentrative joint venture | Glossary | Maintained |
| 15 | Confidentiality agreement: joint ventures A long form confidentiality agreement (also known as a non-disclosure agreement) for use in either: A joint venture where both parties are disclosing information about businesses to be contributed to the joint venture; or A joint venture where one party is disclosing information about a business to be contributed to the joint venture and the other party is disclosing information about intellectual property rights to be licensed to the joint venture. In the form of an agreement rather than a letter. It has been drafted for use in a UK context. | Standard documents | Maintained |
| 16 | Consolidation | Glossary | Maintained |
| 17 | Consortium company | Glossary | Maintained |
| 18 | Controlled foreign company (CFC) | Glossary | Maintained |
| 19 | Controlled foreign company rules | Glossary | Maintained |
| 20 | Data protection issues on commercial transactions This note considers how UK data protection legislation affects commercial transactions and, in particular, data relating to employees. | Practice notes | Maintained |
| 21 | De facto director | Glossary | Maintained |
| 22 | De jure director | Glossary | Maintained |
| 23 | Deadlock | Glossary | Maintained |
| 24 | Decisional autonomy | Glossary | Maintained |
| 25 | Double taxation treaty | Glossary | Maintained |
| 26 | Drag along rights | Glossary | Maintained |
| 27 | EEIG | Glossary | Maintained |
| 28 | Employee share ownership plan (ESOP) | Glossary | Maintained |
| 29 | Equity accounting | Glossary | Maintained |
| 30 | Equity method of accounting | Glossary | Maintained |
| 31 | ESOP | Glossary | Maintained |
| 32 | European Economic Interest Grouping (EEIG) | Glossary | Maintained |
| 33 | Exercise price | Glossary | Maintained |
| 34 | Exit management: how to stop the door slamming shut This chapter sets out the key issues to be considered to ensure an effective exit strategy, and some important points that must be addressed in the outsourcing agreement. In particular, it considers when exit can be triggered, when exit management issues should be considered, and the key issues that should be addressed in the exit provisions of the outsourcing contract. This article is part of the PLC multi-jurisdictional guide to Outsourcing. For a full list of contents visit www.practicallaw.com/outsourcinghandbook. | Articles | 01-Feb-2010 |
| 35 | Expert determination | Glossary | Maintained |
| 36 | Full-function joint venture | Glossary | Maintained |
| 37 | Functional autonomy | Glossary | Maintained |
| 38 | Geared leases | Glossary | Maintained |
| 39 | Group income election | Glossary | Maintained |
| 40 | Group relief | Glossary | Maintained |
| 41 | HM Revenue & Customs (HMRC) | Glossary | Maintained |
| 42 | Intellectual property: international joint ventures An overview of intellectual property issues on an international joint venture. | Practice note: overview | 01-Aug-2012 |
| 43 | Intellectual property: joint ventures This note considers the intellectual property aspects of joint ventures and strategic alliances, including collaborative research and development joint ventures. | Practice notes | Maintained |
| 44 | International joint ventures: intellectual property Our series continues with an overview of the IP issues that arise in the context of an international JV, on its formation, during its existence and on termination. | Articles | 23-May-2002 |
| 45 | June 2010 Budget: key business tax announcements Our summary of the key business tax announcements in the 22 June 2010 Budget. (Free access.) Leading tax practitioners told us what they see as the most important announcements in the Budget, see Article, June 2010 Budget: the second half. | Legal update: archive | 23-Jun-2010 |
| 46 | Long-term commercial contracts: keeping the relationship on ... A consideration of why long-term commercial arrangements frequently go wrong and what can be done to avoid common pitfalls. | Articles | 21-Sep-2006 |
| 47 | Management expenses | Glossary | Maintained |
| 48 | March 2010 Budget: key business tax announcements Our summary of the key business tax announcements in the 24 March 2010 Budget. See what other tax practitioners thought were the highlights of the Budget: Article, March 2010: When is a Budget not a Budget? Tax practitioners comment. | Legal update: archive | 24-Mar-2010 |
| 49 | Offshoring: Navigating the journey An examination of the issues that companies embarking on an offshoring should consider. | Articles | 19-Apr-2004 |
| 50 | Outsourcing: tax 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. | Practice notes | Maintained |
| 51 | Proportional consolidation | Glossary | Maintained |
| 52 | Russian roulette | Glossary | Maintained |
| 53 | Shareholders' agreement | Glossary | Maintained |
| 54 | Significant influence | Glossary | Maintained |
| 55 | Special purpose vehicle (SPV) | Glossary | Maintained |
| 56 | Specialisation | Glossary | Maintained |
| 57 | Specialisation agreement | Glossary | Maintained |
| 58 | SPV | Glossary | Maintained |
| 59 | Strategic alliances: the telecom sector's new M&A? A consideration of how to implement a successful strategic alliance in light of increased activity in this area of the telecoms sector. | Articles | 27-Jan-2010 |
| 60 | Tag along rights | Glossary | Maintained |
| 61 | Thin capitalisation and transfer pricing A discussion of the UK's thin capitalisation and transfer pricing rules in the context of cross-border transactions. | Practice notes | Maintained |
| 62 | Transfer pricing issues in commercial agreements This practice note provides an overview for commercial lawyers of when and how the transfer pricing rules in the UK tax code affect commercial agreements between group companies in a UK context. | Practice note: overview | Maintained |
| 63 | VAT group registration | Glossary | Maintained |
| 64 | Virgin and T-Mobile: Be careful what you sign Both Virgin and T-Mobile have filed claims seeking to terminate their joint venture relationship. | Articles | 28-Apr-2003 |