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Plans to address an anomaly in the land and building transaction tax (LBTT) legislation restricting access to group relief have been published for consultation by the Scottish government. 29 Mar 2018
An air handling system used in connection with frozen foods retailer Iceland's refrigerated storage is part of a 'trade process', and therefore exempt from business rates, the UK's highest court has ruled. 08 Mar 2018
Commercial tenants holding leases entered into since land and building transaction tax (LBTT) was introduced in Scotland are subject to additional obligations to submit regular returns to Revenue Scotland to ensure that they pay tax in line with the actual...
MEES are intended to ensure that all let properties in England and Wales are brought up to an E rating on an energy performance certificate. Any let property at a F or G EPC rating will be deemed substandard.
Commercial and domestic property landlords of multi-let properties where heating, cooling or hot water is supplied to tenants through a district or communal heating network are now legally obliged to provide detailed information about those networks to a central...
This is one of a series of guides on issues connected to ring-fencing and banking reform faced by banks. Other guides cover issues such as tax, employment, issues for directors, pensions, litigation, third party contracts and competition considerations....
A break clause is a provision in a lease which enables either the landlord or the tenant, or both, to end the lease early.
This guide was last updated in December 2017.
The Scottish government has made a concession on the application of business rates to listed buildings in plans aimed at implementing recommendations made in a review of Scottish business rates published earlier this year. 21 Dec 2017
Arms-length external organisations (ALEOs) providing leisure and cultural facilities on behalf of local authorities in Scotland will continue to benefit from business rates relief, the Scottish government has announced. 01 Dec 2017
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