VAT on the conversion of partly non-residential buildings
Subject to any further appeals, zero-rating for VAT purposes will not apply to the sale of new dwellings that are created from the non-residential and residential parts of the original building.
28 September 2017
Village green law: is land held for a statutory purpose protected from registration?
The Court of Appeal has decided when land can be registered as a town or village green by limiting the use of the ‘statutory incompatibility’ test.
16 May 2018
VAT and DB pension schemes: HMRC review confirms current rules
Current rules about when an employer can recover VAT on services to its DB pension scheme will continue to apply in future alongside other options if suitable in particular cases.
09 November 2017
VAT and pensions: current practices can now continue until January 2018
HMRC has put back by an extra year changes to VAT recovery in relation to pension schemes
06 September 2016
What are deleterious materials?
We consider what is meant by 'deleterious' in the specification of materials for use in construction, and the contractual responsibilities of employers, contractors and developers.
19 October 2017
Victory for equality: same survivor pensions in all marriages and civil partnerships
Pension schemes must not treat the survivor of a same sex marriage or civil partnership differently from the survivor of a heterosexual marriage.
20 July 2017
What should landowners expect from the Electronic Telecommunications Code?
Dispute Resolution Festive Forecast: today, we look at the new Electronic Telecommunications Code due to come into law in Spring 2017 and its effect on landowners.
07 December 2016
Using a black and white trade mark in colour may impact on UK opposition proceedings
How is the scope of a trade mark owner's rights affected if it registers a trade mark in black and white, but uses it in one particular colour or colour scheme?
16 January 2014
What role do nuclear safeguards play in international trade / collaboration
Safeguards provide states exporting nuclear goods, services, technology and know-how with the assurances required to meet their nuclear non-proliferation objectives.
26 June 2017
Are EU nationals living and working in the UK now safe?
We examine whether the UK government's recent ‘agreement’ with the EU means that European nationals living and working in the UK can now breathe a sigh of relief.
14 December 2017
What are the court’s powers to order sale of land from one joint owner to another?
When property (land) belongs to more than one person and disagreements emerge about what to do with it, what can beneficiaries and trustees ask the court to do?
27 July 2015
What next for Interest Rate Hedging Products and mis-selling?
Businesses which purchased interest rate hedging products (IRHPs) to protect themselves against the threat of interest rate rises are now arguing that the products were mis-sold.
15 June 2016