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The potential issues and planning considerations.
Also; significant rises in the Annual Tax on Enveloped Dwellings.
Principle of the free movement of capital upheld in recent decision.
The minimum size for a ’district heat network’ is two buildings and one final customer, and many other things landlords need to know.
The ‘client’, for the purposes of a service provision change under TUPE, may include the plural.
Regeneration continues to make headlines but delivering such projects and building sustainable communities takes huge investment – and commitment.
Last year there were positive and interesting developments regarding French capital gains tax applicable to non-French tax residents. News that these developments are now confirmed will be welcomed by many.
If you think that the Housing Grants Act makes payment (or not) clear, keep reading for the latest case...
You may be forgiven for thinking that as of 27 February 2015, the Housing Grants, Construction and Regeneration Act 1996 (the Act), has little effect in terms of its payment and adjudication provisions.
A new tribunal case throws fresh light on the need to take a careful and considered approach to real estate dealings – and not to rely on an overly-mechanistic interpretation of VAT law and HMRC guidance.
Wragge Lawrence Graham & Co’s dedicated insolvency litigation team bring you their monthly update on the cases and issues affecting the insolvency and fraud investigation industry.
Where fraud is suspected and evidence of dissipation of assets is available a UK freezing order can be a valuable tool in the claimant’s litigation armoury.
Wragge Lawrence Graham & Co’s tax experts bring you the latest tax law issues and provide action points to help you and your organisation.
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.
The last few months have seen some positive and interesting developments regarding French capital gains tax applicable to non-French tax residents.
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.