Real Estate Briefings
Revised rates for Land and Buildings Transaction Tax (LBTT) in Scotland download subscription
The Scottish Government has announced revised rates for residential properties under the Land and Buildings Transaction Tax (LBTT).
Partner, real estate department
Australian tax issues for global M&A transactions download subscription
This briefing sets out some high level issues to consider on a global M&A deal where the target is an Australian company or business or where downstream Australian subsidiaries are involved.
Acquiring commercial property in the Channel Islands: a brief comparison with England download subscription
A brief synopsis of the main differences between Jersey, Guernsey and English Law in relation to property transactions.
MPs approve stamp duty changes download subscription
Peers are set to examine the government’s proposed stamp duty reforms, after the third reading in the House of Commons passed unopposed.
Here comes the sun: solar panels subscription
Current issues in the taxation of real estate subscription
Section 106 — baffling changes will confuse subscription
Banking and Finance Briefings
InCredit — new controller form for intragroup transactions; PPI complaints set to continue; and more download subscription
Addleshaw Goddard’s weekly publication provides information on current retail finance issues, regulatory and legislative developments, market watch and ASA adjudications.
Enforcement by the CSSF of 2014 financial information requirements download subscription
The CSSF has published a press release in connection with the monitoring of financial information prepared by issuers.
Serbia implements electronic signature in financial reporting download subscription
The procedure for annual financial reporting in Serbia has been modernised.
Case update: a chattel or a fixture? subscription
The degree and object of annexation were the key principles for the High Court to consider in the recent case of Lictor Anstalt v Mir Steel UK Ltd and Libala Ltd.
Prohibition notices: if it ain't broke, don't fix it download subscription
Prohibition notices are serious enforcement measures that form part of the recipient’s criminal record and can be costl
Will a loss of profit always be an indirect loss? subscription
No, the starting point is that a loss of profit may be either a direct or indirect loss.
Owning a French residential property in France: some tax considerations download subscription
Wragge Lawrence Graham & Co’s French tax experts address some of the main issues that individuals owning French residential property should consider.
From the firm of the week
The Smith Commission: draft Scotland clauses download subscription
The UK Government published draft legislation on 22 January that aims to implement the recommendations of the Smith Commission for further devolution to Scotland.
Do not disclose: the problem of internet anonymity download subscription
In this article, Shepherd & Wedderburn reviews a recent decision of the Inner House, which refused to order disclosure of the identity of two anonymous users of the Tripadvisor website.
Incentive Code applies to commutation exercises download subscription
The Incentive Exercises Monitoring Board has confirmed that the Code of Good Practice on incentive exercises applies to one-off trivial and small pension commutation exercises.
Audit clauses: judgment confirms that drafting clarity is key download subscription
A recent summary judgment by the High Court serves to highlight the role an audit clause plays when a licensor’s desire to police the use of its intellectual property conflicts with the licensee’s interest in preserving its own confidential information.
Judges concerned by jump in legal fees download subscription
New fees are 25 to 100 times greater than those charged in New York, say senior judges.
Over 50 per cent of Britons believe childcare should be shared download subscription
A survey from the Department for Business, Innovation & Skills has found that 83 per cent of potential future parents will consider taking advantage of the new rules that come into force in April.
Employment law: looking forward to 2015 download subscription
In this article, Memery Crystal addresses the major ‘talking points’ in employment law during 2015 and highlights areas that you should be aware of.
Real Estate Analysis
In association with Fox Rodney, Saunderson House and Thomson Reuters
Panellists at The Lawyer ’s recent Romania briefing heard much to encourage them to get involved in the country
Entries for this year’s Lawyer Awards Funds Team of the Year saw innovative structures and many firsts for good causes
Property prices are rising again and this time Ireland’s lawyers are confident it is no bubble, while talk of an early wind-up for Nama hints at austerity’s end
Morgan Cole and Blake Lapthorn have finally decided that three’s a crowd and, after months of flirting with Boyes Turner, gone ahead with a traditional two-way merger.
Beyond the headline infrastructure projects, UK construction work is still recovering from the clobbering it took during the slump
Investors are enchanted by Morocco’s promise, particularly its political stability
Lawyer exits and entrances have made for a complex cast list of firms benefitting from the redevelopment of the Battersea Power Station area