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HMRC has updated Notice 700/56 (the Notice), sections 2 and 17 of which refer to LPA receivers.
The relief is available at the discretion of the relevant local authority under the powers granted to it at section 47 of the Local Government Finance Act 1988.
So long to sub-sale relief? download
Changes have been brought in under the Finance Act 2013 to arm HMRC with a new set of powers to stamp out abuse of the SDLT system.
Walker Morris has appointed residential development specialist James Lawson as a director in its real-estate group.
The OECD has released a revised version on the use of safe harbours in its Transfer Pricing Guidelines. This is welcome news for taxpayers.
On 19 July 2013, HM Treasury published a consultation on a new fiscal regime for shale gas.
Walker Morris has advised Cott Developments on its acquisition of Calypso Soft Drinks.
LPA receivers collect rents, together with any VAT payable on those rents, and incur input VAT on costs associated with their appointment, such as development costs.
Bring Your Own Device Guidance issued by ICO. Walker Morris continues to invest in specialist expertise with partner and director promotions...
Procurement Update — Spring 2013 download
The spring 2013 issue of Walker Morris’s Procurement Update covers topics such as the EU procurement reforms, the Utilities Directive and NHS healthcare services.
As first announced in the 2011 Waste Policy Review, the Landfill Allowance Trading Scheme came to an end on 31 March 2013.
Tax changes are intended to make owning high-value residential property through companies less attractive.
In a landmark case, the Supreme Court has confirmed that legal advice privilege does not apply to other professions.