Cookies on Pinsent Masons website

This website uses cookies to allow us to see how the site is used. The cookies cannot identify you. If you continue to use this site we will assume that you are happy with this

If you want to use the sites without cookies or would like to know more, you can do that here.

Scottish government consults on LBTT group relief fix29 Mar 2018

Supreme Court backs Iceland in refrigeration rates appeal 08 Mar 2018

Out-Law Guides

  • LBTT: completing the three-yearly lease return

    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...

  • Minimum Energy Efficiency Standards (MEES)

    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.

  • The Heat Network Regulations: what landlords need to do now

    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...

  • Property and bank ring-fencing

    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....

  • Break Clauses - Top Tips for Landlords and Tenants

    A break clause is a provision in a lease which enables either the landlord or the tenant, or both, to end the lease early. 

  • Tax treatment of REITs

    This guide was last updated in December 2017.

More guides