Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

CTA definition

What does CTA mean? In PFI/PPP and wider project finance practice, CTA means the company Technical Advisor (also spelled Adviser): the independent technical consultant engaged by the project company (ProjectCo/SPV) to advise on design, construction and operations/maintenance (O&M) and to monitor contractor performance. The term is a descriptive label used in project documentation rather than a concept defined by legislation or case law, and usage is broadly consistent across England & Wales, Scotland, Northern Ireland and Ireland. Typical roles include technical due diligence; reviewing the output specification, design and programme; monitoring progress, quality and compliance; advising on commissioning and acceptance tests, completion, lifecycle and...

HMRC advance clearance letter template: corporate share exchanges, reconstructions and transactions in securities (TCGA 1992 ss 138–139(5); ITA 2007 s 701; CTA 2010 s 748)

Published by a LexisNexis Tax expert

Precedents

$imgtext$

[ Team Leader ]
[ insert HMRC address ]
[ insert date ]

Application seeking advance clearances under [section[s] 138[ and 139(5)] Taxation of Chargeable Gains ACT 1992][ and ][section 701 Income Tax Act 2007[ and section 748 Corporation Tax Act 2010]]

1 Introduction

1.1 We represent [ insert name of the target company ] ( Company A ) [ and also the shareholders of Company A ]. This letter relates to the proposed steps outlined below (the Transactions) and requests confirmation under:

1.1.1 [ section 138 Taxation of Chargeable Gains Act 1992 ( TCGA 1992 ) that section 137 TCGA 1992 will not be applicable; ]
1.1.2 [ section 139(5) TCGA 1992 that that subsection is not to apply; ]
1.1.3 [ section 701 Income Tax Act 2007 ( ITA 2007 ) that a counteraction notice should not be issued under section 698 ITA 2007; and ]
1.1.4 [ section 748 Corporation Tax Act 2010 ( CTA 2010 ) that a counteraction notice should not be issued under section 746 CTA 2010. ]

2 Details of Company A

2.1 Company A is incorporated in [ England and Wales OR

...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

DOWNLOAD THIS DOCUMENT

Web page updated on 22/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...