Wragge Lawrence Graham & Co
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Residential stamp duty land tax (SDLT) (i.e. SDLT on deals relating to interests in/over dwellings and their curtilages) has changed.
The chancellor made his Autumn Statement on 3 December. Included in this were a number of measures of potential significance to wealthy non-domiciliaries and non-residents.
This note outlines the government’s amended proposals for the taxation of gains made by non-residents disposing of UK residential property.
The double tax treaty between France and Luxembourg contains a favourable tax regime for capital gains on shares of real-estate companies.
Where evidence indicates that a charging order does not fully secure a judgment debt, the creditor can issue a statutory demand for the unsecured part.
Wragge Lawrence Graham & Co has advised real-estate investment trust Empiric Student Property on a £65.6m secondary fundraising.
The law firm’s real-estate practice was credited for its role in delivering innovative legal advice to secure a run of important deals.
The last few months have seen some positive and interesting developments regarding French capital gains tax applicable to non-French tax residents.
Wragge Lawrence Graham & Co has advised Formation Capital on its acquisition of NHP for a consideration of £477m.
Chambers UK has placed Wragge Lawrence Graham & Co in 43 categories, 17 of which are in Band 1.
Intra-group lease assignment: repeat guarantees not allowed, but court finds a way to a commercial outcome
The decision in K/S Victoria Street v House of Fraser is applied in another case so a lease provision requiring a repeat guarantee on an intra-group assignment was void.
A right to occupy airspace by hanging a gate over land forming a driveway can constitute a legal easement.
Transfer of land — why it may not be safe for a buyer to ignore unregistered third-party rights over land
A buyer who was aware of unregistered third-party rights in equipment on land it was purchasing was liable to the third party under the tort of procuring a breach of contract.
Wragge Lawrence Graham & Co analyses the decision in HMRC v University of Huddersfield Higher Education Corporation and its implications for future tax planning.
Planning — cumulative impact policies and environmental impact assessment; and new guidance on green-belt protection
Wragge Lawrence Graham & Co’s real-estate experts provide an update on planning issues.
Wragge Lawrence Graham & Co has helped Primrose Solar to significantly expand its portfolio through the acquisition of a further five solar farms in the UK.
Private equity specialists from Wragge Lawrence Graham & Co have advised mid-market private equity house LDC on its £42m buyout of Eley Group.
Wragge Lawrence Graham & Co’s energy specialists have helped RGE Energy UK secure the sale of a 6.4MW solar PV project.
Wragge Lawrence Graham & Co’s contentious trusts team has won The Legal 500’s Private Client Specialism of the Year award.
Wragge Lawrence Graham & Co’s French tax experts address some of the main issues that individuals owning French residential property should consider.