| 1 | Cross-border transactions and VAT: an introduction This practice note provides an introduction to the general principles of UK VAT that apply to cross-border transactions and contains links to notes which cover specific areas of this topic. Industry specific exceptions to the general principles and customs duties are outside the scope of this note. | Practice note: overview | Maintained |
| 2 | Discrimination under the Equality Act 2010: toolkit Most of the provisions of the Equality Act 2010 came into force on 1 October 2010. This toolkit contains links to the PLC materials concerning discrimination, harassment and victimisation under the Act. For information on discrimination law before the Equality Act 2010, see Pre-October 2010 discrimination law: toolkit. | Practice note: overview | Maintained |
| 3 | Supply contracts: overview The overview summarises the key considerations when drafting and using standard terms and conditions of sale or purchase of goods, including the effective incorporation of such terms, the effect of pre-contractual representations, the underlying statutory framework and the use of exclusion clauses to exclude or limit liability. The overview also considers provisions commonly found in supply contracts dealing with such matters as specification, delivery, acceptance, price, payment and retention of title. | Practice note: overview | Maintained |
| 4 | TUPE: overview This note provides an overview of the key issues arising from the Transfer of Undertakings (Protection of Employment) Regulations 2006 and links to more detailed practice notes. | Practice note: overview | Maintained |
| 5 | Common European Sales Law instrument This practice note considers the various steps taken since 2001 towards an EU-wide law of contract, the current proposal for a more limited Common European Sales Law, and the next steps in the EU legislative process. It also considers the impact of the Common European Sales Law instrument on UK businesses. | Practice notes | Maintained |
| 6 | Discrimination in the provision of goods, services and facilities ... This note sets out the rules on discrimination in the provision of goods, facilities and services which apply to discriminatory acts committed before 1 October 2010. This note concerns the law applicable before 1 October 2010. On that date, the majority of the Equality Act 2010 took effect. For information on the Equality Act 2010, see Practice note, Equality Act 2010: discrimination in the provision of goods, services and facilities. | Practice notes | Maintained |
| 7 | Drafting standard terms and conditions for the supply of ... A note providing guidance on drafting, negotiating and using business-to-business terms and conditions for the supply of services. The note considers both pro-supplier and pro-customer terms and conditions. | Practice notes | Maintained |
| 8 | Drafting standard terms and conditions for the supply of goods A practice note providing guidance on drafting, negotiating and using business-to-business terms and conditions for the supply of goods. This note considers both pro-supplier and pro-customer terms and conditions. | Practice notes | Maintained |
| 9 | Equality Act 2010: discrimination in the provision of goods ... An introduction to the provisions of the Equality Act 2010 relating to discrimination in the provision of goods, services and facilities. | Practice notes | Maintained |
| 10 | Framework agreements This note is about the effective use of framework agreements in both the private and public sectors. | Practice notes | Maintained |
| 11 | Provision of Services Regulations 2009: implications for ... This practice note summarises the obligations imposed on businesses in the services sector by the Provision of Services Regulations 2009 (SI 2009/2999), in particular the obligations relating to the provision of information and complaints handling, and the obligation not to discriminate against customers on the basis of place of residence. | Practice notes | Maintained |
| 12 | Retention of title An introduction to the law applying to retention of title clauses. | Practice notes | Maintained |
| 13 | Services Directive (2006/123/EC) This practice note summarises the key provisions of the Directive 2006/123/EC on services in the internal market (Services Directive). For information on The Provision of Services Regulations 2009 (SI 2009/2999), which implement the Services Directive in the UK, see Practice note, Provision of Services Regulations 2009: implications for businesses. | Practice notes | Maintained |
| 14 | Subcontracting in major technology services deals: the ... This practice note considers (from the perspective of the prime contractor) the best practice on how to contract with a key subcontractor and, once the contract has been entered into, how to manage the relationship once the subcontract has been entered into. | Practice notes | Maintained |
| 15 | TUPE (1): when does TUPE apply? A note considering the circumstances in which the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) apply. In particular, the note deals with standard (business) transfers, service provision changes, cross-border transfers, public sector transfers and limiting the effect of TUPE. | Practice notes | Maintained |
| 16 | TUPE (2): service provision changes and outsourcing This note considers the employment law issues that should be considered in relation to an outsourcing and considers cases decided under the service provision change provisions of the Transfer of Undertakings (Protection of Employment) Regulations 2006. | Practice notes | Maintained |
| 17 | Unfair trading practices in the business-to-business supply ... A practice note charting developments relating to the European Commission's Green Paper on unfair trading practices in the business-to-business food and non-food supply chain in chronological order. This Green Paper is closely linked with unfair commercial practices (see Unfair Commercial Practices Directive: legislation tracker). | Practice notes | Maintained |
| 18 | Value added tax Value added tax (VAT) is a tax on supplies of goods and services made by a taxable person in the course or furtherance of a business. It is administered by HM Revenue & Customs. This note covers the VAT position on standard-rated supplies, exempt supplies, zero-rated supplies and supplies that are outside the scope of VAT. | Practice notes | Maintained |