Abigail Hung

This Practice Note considers the UK tax aspects of the establishment, operation and termination of contractual joint ventures (JVs) between UK tax resident corporate entities. A contractual joint venture is a joint venture created by contract. This Practice Note also considers the issue of ensuring that the contractual JV is not a partnership. This Practice Note is produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP.

This Practice Note considers the UK tax aspects of the establishment of a joint venture operated through a partnership consisting of UK tax resident corporate partners. This Practice Note is produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP.

This Practice Note considers the UK tax aspects of the operation and termination of a joint venture operated through a partnership consisting of UK tax resident corporate partners. It includes consideration of how a joint venture partnership is funded, including the loan relationships issues; how gains are treated when a joint venture partnership disposes of assets, as well as when the partnership terminates. It also covers the stamp duty, SDLT and VAT consequences of bringing a joint venture partnership to an end. This Practice Note is produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP.

This Practice Note considers how the principal UK tax aspects of the establishment, operation and termination of a UK tax resident joint venture may impact on the choice of joint venture structure. This Practice Note is produced in partnership with Arun Birla, Hannah Gray and Abigail Hung of Paul Hastings (Europe) LLP.