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ANALYSIS: Distressed real estate projects offer opportunities to purchase assets below market value - but potential purchasers of Dubai projects should take care to assess both the potential benefits and the potential pitfalls before going ahead. 22 Jan 2018
LEGAL UPDATE: Capital gains from commercial land and buildings owned by non-UK residents and not used for the purposes of a UK trade are currently outside the scope of UK tax. It was announced in the UK Budget last month that gains on all UK real property... 01 Dec 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...
The Scottish government has launched a rental income guarantee scheme (RIGS), aimed at boosting investment in private rented housing. 17 Oct 2017
LEGAL UPDATE: From 1 April 2017, companies are likely to be subject to a restriction on the tax deductions available for interest payments. The latest version of the legislation was in the Finance Bill, but was removed after the general election announcement. ... 19 May 2017
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