It’s beginning to look a lot like Christmas out there, as Bing says. Thoughts turn to what gifts to give our family. When it comes to making big gifts to family members, though, in lifetime or on death, still not enough people think of using a trust. Many people hardly know what a trust is; […]
Eurasian Natural Resources Corporation Ltd (ENRC) has been granted permission to appeal the controversial ruling in Serious Fraud Office (SFO) v Eurasian Natural Resources Corporation Ltd  EWHC 1017 (QB) which sent shock waves through the legal profession earlier this year. The appealed decision held that certain documents generated during an internal investigation conducted by […]
Radical changes to the taxation of UK real estate were announced in the autumn Budget. Investment into UK real estate has long had a privileged status, especially for investors based overseas. But over the last few years those tax privileges have been whittled away. Two years ago the UK extended Capital Gains Tax to individuals […]
Unfortunately, we frequently come across commercial contracts containing arbitration clauses under which disputes have arisen but the amounts in issue do not justify the potential costs of arbitration. Parties are consequently denied a dispute resolute mechanism, since the existence of a clause obliging parties to resolve their dispute by way of arbitration actually precludes disputes […]
Could you trespass on someone else’s land, act as the owner of it for a long time and on that basis become recognised officially as the new owner? Surprisingly, that is what the law of this country has allowed, although in recent years the government has clamped down on opportunistic land-grabs. What is adverse possession? […]
What are they? Rentcharges are any annual or other periodic sums charged on land, except rent reserved by a lease or any sum payable by way of interest. If they remain unpaid, there could be disastrous consequences even if payment has not been demanded. They were common in the 19th century in Manchester, Bristol and […]
Das Vereinigte Königreich ist weiterhin Mitglied der EU, des Gemeinsamen Marktes und der Zollunion. Dies wird mindestens bis Ende März 2019, dem Ende der zweijährigen Verhandlungsperiode gemäß Artikel 50 des Vertrag von Lissabon, unverändert bleiben. Von daher sind noch keine Änderungen am rechtlichen oder regulatorischen Rahmen für hier ansässige oder tätige Unternehmen eingetreten. Es ist […]
The United Kingdom continues to be a member of the EU as well as the Common Market and the Customs Union. This situation will persist at least until the end of March 2019, i.e. the end of the two year negotiation period stipulated by Article 50 of the Treaty of Lisbon which governs the withdrawal […]
To those of us who spend our working hours musing on tax problems, not thinking about the tax implications of where we choose to live, what we invest in and how we do business can seem, well, pretty strange. However, for most (normal) people, tax, and tax compliance in particular, are not top of their […]
When considering taking a retail lease of a property, the most important point in the heads of terms from the tenant’s perspective will be its ability to trade or carry out its services from the property. If it is unable to do so then the property will be useless to it. However, when drafting heads […]
Background It is not unusual to see an exception for mines and minerals on a title register for a property. This exception means that any mines and minerals lying underneath the property are not included in the registered title and, as such, the property. If you are told that this is the case for your […]
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