Standard documents
This is a list of all standard documents published by PLC. All standard documents have links to related drafting notes and are regularly updated by PLC editors.
For information on converting PLC standard documents into your firm's style, see PLC Firmstyle (www.practicallaw.com/A30700).
| Capital gains tax: principal private residence relief: main residence nomination A standard letter to HMRC nominating a main residence for capital gains tax (CGT) principal private residence relief (PPR). |
| Capital allowances fixtures election Provisions to be inserted in an asset purchase agreement or a sale contract of commercial property where a joint capital allowances election is to be made by the buyer and the seller to fix the amount paid for fixtures where that amount is part of a larger sum paid for an interest in land and buildings. To be used in conjunction with Standard document, Asset purchase agreement and contracts for sale of commercial property. |
| Pre-1 June 2008 request for permission to exercise an option to tax (exempt supplies) Standard document letter to HM Revenue and Customs requesting permission (before 1 June 2008 only) to exercise and option to tax (also known as an "election to waive [VAT] exemption") where an exempt supply has been or will be made in relation to the relevant land before the date on which the option would take effect and the conditions for automatic permission have not been met. For permission applications on or after 1 June 2008, HMRC form VAT 1614H should be used. |
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