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Where administrators use leasehold premises for the benefit of the administration, they should pay the rent attributable to that period as an expense of the administration.
In the current market, private equity sponsors are increasingly looking at initial public offerings (IPOs) as a real exit option for their portfolio investments.
Some of the UK’s largest landlords have overturned previous High Court cases that had allowed insolvent tenants to continue trading from their premises without paying rent.
Where a counterparty was entitled to specific performance of a contract with a company prior to its entry into administration, the counterparty should still be entitled to specific performance.
A guarantor will be released from liability if the parties to the contract that is guaranteed vary its terms if the guarantor does not confirm its obligations.
Building your business: a practical guide to international construction, engineering and infrastructure projects
Taylor Wessing discusses the legal, technical and commercial issues of which you need to be aware when embarking on a project in some of the world’s largest construction markets.
Lack of clarity in a landlord’s notice led to it being held to be invalid by the High Court and meant that the landlord was unable to forfeit the lease for the tenant’s breaches.
This article is designed to assist both landlords and tenants in understanding the interaction between contractual and statutory notice requirements.
The Court of Appeal has indicated how seriously the courts will take failures to comply with court rules and orders following the implementation of the Jackson Reforms.
The Upper Tribunal (Lands Chamber) has held that the landlord of a flat let on a long residential lease could not recover the insurance premium from the tenant.
The wording of a repairing covenant can often give rise to confusion and misconceptions about the extent of a tenant’s obligations.
While most will eagerly anticipate the gifts the festive season will bring, this time of year can be treacherous for tenants and landlords alike.
Following the release of the Autumn Statement, Taylor Wessing has summarised some of the main announcements.
Incubators are not often commonly associated with corporates or business enterprises, yet young companies can benefit greatly from a period of ‘incubation’.
Commercial real estate remains an attractive investment. Investors are seeking to take advantage of opportunities created by favourable exchange rates and access to foreign capital.
The sale and transfer of real property in Germany is either not taxable or exempt from VAT due to a specific exemption rule.
According to the German Real Estate Transfer Tax Act (RETT Act), the transfer of at least 95 per cent of the interests in a partnership holding domestic real estate triggers RETT tax.
A new annual tax on enveloped dwellings (ATED) was introduced on 1 April 2013. It applies to residential properties in the UK valued over £2m, if they are held by a ‘non-natural person’.
The court has considered the nature and scope of the duties of a facility agent in a syndicated, multi-tiered real-estate financing structure.
TCEA will introduce a new statutory procedure that landlords must follow. The new procedure is called Commercial Rent Arrears Recovery and places additional burdens on landlords.