The following Tax Q&A provides comprehensive and up to date legal information covering:
For the purposes of this Q&A, we have assumed that the properties are in the UK. We have further assumed that the company is not a property trader or developer and did not acquire the properties with the intention of realising a gain on their disposal. For information on determining whether a property transaction is an investment or trading activity, see Practice Note: Dealing in property or property investment?
A grant of a lease is a part disposal for the purposes of capital gains tax, and corporation tax on chargeable gains, under general princi
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Unlike many other countries, the UK has no unfair competition law. Brand owners seeking to prevent competitors from marketing ‘copycat’ products or using misleading advertising have to rely on a combination of different intellectual property rights. These rights include the common law right to
This Practice Note considers proprietary estoppel from a generic standpoint.For industry specific guidance on proprietary estoppel, see Practice Notes:•Estoppel and property law•Mortgages by estoppelProprietary estoppel—what is it?Unlike the other forms of estoppel (see Practice Note: Estoppel—what,
There may be times when, rather than assigning the benefit of an agreement to a third party, the original parties wish instead to end their obligations to each other under that agreement and, in effect, recreate it, with the third party stepping into the shoes of one of the original parties. This is
Involuntary manslaughter—introductionManslaughter can be classified as either voluntary or involuntary. Voluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element—hence the label voluntary manslaughter) but which are reduced to
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