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LEGAL UPDATE: Non-resident companies with rental income from UK property are currently subject to income tax on their profits. The government is considering making them subject to corporation tax rather than income tax. 27 Mar 2017
Amended draft legislation to restrict tax relief for interest payments includes changes to a new 'public infrastructure' exemption which will be helpful for infrastructure and real estate companies, according to a tax expert. 21 Mar 2017
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.
A version of this guide first appeared in Estates Gazette
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 its ban...
Commercial property landlords could be forced to actively inspect their properties and police tenants suspected of tobacco and other excise duty evasion under plans proposed by HM Revenue and Customs (HMRC), an expert has warned. 22 Feb 2017
Better value returns on investment, as well as the UK's devolution agenda, is helping to drive record levels of regional construction activity, according to experts at Pinsent Masons, the law firm behind Out-Law.com. 08 Feb 2017
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