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From 6 April 2015, capital gains tax will be extended to non-UK residents selling UK residential property.
Starting an airline requires entrepreneurs with drive, motivation and vision to turn the idea into a viable reality.
A Court of Appeal judgment illustrates the difficulty faced by an innocent party in deciding whether and when its counterparty’s breach becomes sufficiently serious as to entitle it to terminate the contract and claim damages.
Taking a tenancy of airport real estate may at first appear little different to leasing any other type of commercial property. However, the operational requirements of a company wishing to take space at an airport need to be thought through carefully.
The UK government announced proposals in its 2012 Budget to introduce new tax charges for high-value residential properties and for properties owned by ‘non-natural persons’.