SDLT - Sub-Sales and Forward Funding
In this article, Tax partner Nigel Popplewell outlines two common situations where relief on SDLT may be available.
22 February 2016
SDLT – land pooling
HMRC’s views towards the way in which SDLT applies in land pooling arrangements was “clarified” by members of the stamp taxes policy team at the Stamp Tax Practitioners' Group 2008 Conference.
29 October 2013
SDLT on additional homes – key issues
Headline announcements stated that a 3% surcharge would be applied to additional homes means the value below £125,000 which we includes the first £40,000 on purchase of more than £40,000.
02 December 2015
Security update: Land Registry notices, sale of chattels on land & extent of share charges
We discuss three recent Court of Appeal decisions which have raised a number of interesting points on security interests.
30 April 2014
Settlement agreements - smart tips for employers
Law Huw Cooke and Grace Malone consider strategies to keep settlement agreement costs down and ways to make the package attractive to the employee at little additional cost to the employer.
28 September 2015
Shared grid connections ; Do they work?
The prospect of shared grid connections for energy generating facilities has become a hot topic in recent months with increasing pressure on grid capacity and more projects wanting to connect.
17 March 2015
Sentencing for breaches of Health and Safety by very large organisations
Sentencing guidelines for safety and environmental breaches are changing and are likely to increase for large organisations. Case law is now indicating the practical effect of these changes.
16 June 2015
Serious Crime Act 2015 provides protection from civil liability
Section 37 of the Serious Crime Act 2015 which came into force on 1 June 2015 is likely to be welcomed by those operating in the regulated sector. We take a closer look.
08 June 2015
Shaw Review into Network Rail’s future: important issues, carefully stated
Network Rail’s future structure will shape the industry's next stage of post privatisation development. We look at Shaw’s investigation into the options for Network Rail’s structure and governance.
14 April 2016
Shared parental leave
A new shared parental leave and pay system for children due or adopted from 5 April 2015 allows more flexibility on childcare during the first year. Our briefing explains the changes.
01 May 2014
Shared parental leave
The new shared parental leave and pay system for children due or adopted from 5 April 2015 allows parents and adopters more childcare flexibility. Read how employers must adapt to these changes here.
14 May 2015
Should schools be liable for failings of third party contractors?
This article looks at Woodland v Essex County Council [2013]UKSC 66 where a 10 year old girl suffered severe brain damage during a swimming lesson organised by her school but provided by a contractor.
22 November 2013