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This guide was updated in April 2015
This guide relates to the law in England and Wales and was last updated in November 2013
A break clause is a provision in a lease which enables either the landlord or the tenant, or both, to end the lease early.
Tenants under certain long leases in Scotland automatically became the owners of the property from 28 November 2015. This guide outlines who this affected.
This guide was last updated in August 2012.
From 2015, it will be illegal to use Hydrochlorofluorocarbons ( HCFCs ), including the ozone-depleting refrigerant gas R22, in refrigeration, heat pump and air conditioning (AC) systems. R22 is commonly used in AC systems pre-dating 2004 and so...
100% capital allowances can be obtained for expenditure on energy saving or environmentally beneficial technology. This enables businesses to write off the whole capital cost against their profits in the year in which the expenditure is incurred and therefore...
This guide was last updated in May 2017
Indemnities and guarantees have an important role in commercial leases, particularly in difficult financial climates.
This guide sets out the basic principles of stamp duty land tax (SDLT) on commercial property transactions in England. SDLT is charged on the substance of a property transaction rather than the type of document which gives rise to the transaction. It...