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A UK tax tribunal has ruled that VAT was payable on a property deal because the buyer did not opt to tax before a deposit was paid, despite the seller’s claim that VAT was not due because the sale was of a going concern. 28 Mar 2018
The UK government is to publish legislation to introduce the world’s first public register of beneficial ownership register of overseas companies and other bodies that own UK property or participate in UK government procurement. 27 Mar 2018
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...
Businesses based outside of the UK will have to disclose details about their ultimate owners when buying property in the country, under plans to be taken forward by the UK government. 22 Jan 2018
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
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