Gateley Legal

Experts

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Andrew Horton
Associate
Gateley Legal
Kathryn Hacking
Partner
Gateley Legal
Michael Collins
Partner
Gateley Legal
Stephen Maynard
Gateley Legal
Steven Bone
Director
Gateley Legal
Contributions by Gateley Legal

1

Confidentiality agreement—one-way—pro-discloser
Confidentiality agreement—one-way—pro-discloser
Precedents

This Precedent one-way confidentiality agreement (also known as a non-disclosure agreement or NDA) ...

Contributions by Gateley Legal Experts

28

Capital allowances and company reconstructions
Capital allowances and company reconstructions
Practice notes

This Practice Note explains the rules on company reconstructions with respect to capital allowances ...

Capital allowances and connected persons
Capital allowances and connected persons
Practice notes

This Practice Note is about the rules on capital allowances for taxpayers who are connected with one ...

Capital allowances anti-avoidance provisions
Capital allowances anti-avoidance provisions
Practice notes

This Practice Note describes the anti-avoidance provisions within the capital allowances rules. It ...

Capital allowances on property sales—pre-contract enquiries
Capital allowances on property sales—pre-contract enquiries
Practice notes

This Practice Note contains guidance on the practicalities of capital allowance related pre-contract ...

Capital allowances—interaction with CGT, VAT and stamp taxes
Capital allowances—interaction with CGT, VAT and stamp taxes
Practice notes

This Practice Note is about the interaction between the tax rules on capital allowances and those on ...

Cash balance schemes
Cash balance schemes
Practice notes

This Practice Note explains what cash balance schemes are, their benefit structures, how risk is ...

Contributions in respect of expenditure on plant and machinery
Contributions in respect of expenditure on plant and machinery
Practice notes

This Practice Note is about the availability of capital allowances for plant and machinery where a ...

Equipment leasing and hiring
Equipment leasing and hiring
Practice notes

This Practice Note provides an overview of the contractual considerations which arise when leasing ...

How plant and machinery allowances are claimed—corporation tax
How plant and machinery allowances are claimed—corporation tax
Practice notes

This Practice Note explains how capital allowances for plant and machinery are calculated for ...

How plant and machinery allowances are claimed—income tax
How plant and machinery allowances are claimed—income tax
Practice notes

This Practice Note explains how capital allowances for plant and machinery are calculated for income ...

Hybrid pension schemes
Hybrid pension schemes
Practice notes

This Practice Note looks at the statutory definitions of hybrid schemes (also known as mixed benefit ...

Capital allowances clause—agreement for lease with a landlord’s contribution
Capital allowances clause—agreement for lease with a landlord’s contribution
Precedents

This Precedent clause is for an agreement for lease where a landlord is making a capital ...

Capital allowances clauses—property sale contract
Capital allowances clauses—property sale contract
Precedents

These precedent capital allowances clauses are for inclusion in a property sale contract. The ...

Conditional fee agreement for use with an insolvency office-holder on or after 6 April 2016
Conditional fee agreement for use with an insolvency office-holder on or after 6 April 2016
Precedents

This is a Precedent conditional fee agreement for use between a solicitor and an insolvency ...

Drop ship agreement—pro-customer (merchant)
Drop ship agreement—pro-customer (merchant)
Precedents

This Precedent drop ship agreement is for a transaction involving a supplier (in this case the ...

Drop ship agreement—pro-supplier
Drop ship agreement—pro-supplier
Precedents

This Precedent drop ship agreement is for a transaction involving a supplier (in this case the ...

Election—capital allowances apportionment on grant of lease—CAA 2001, s 199
Election—capital allowances apportionment on grant of lease—CAA 2001, s 199
Precedents

This Precedent section 199 CAA 2001 election is for use by a landlord and tenant of a new lease who ...

Election—capital allowances apportionment on sale of land—CAA 2001, s 198
Election—capital allowances apportionment on sale of land—CAA 2001, s 198
Precedents

This Precedent section 198 Capital Allowances Act 2001 (CAA 2001) election is for use by the buyer ...

Equipment hire agreement—pro-customer
Equipment hire agreement—pro-customer
Precedents

This Precedent is an equipment hire agreement, also known as an equipment lease or an equipment ...

Equipment hire agreement—pro-supplier
Equipment hire agreement—pro-supplier
Precedents

This Precedent is an equipment hire agreement, also known as an equipment lease or an equipment ...

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