The following Tax Q&A provides comprehensive and up to date legal information covering:
The pre-completion transaction rules (PCT rules) include a number of defined terms. For an explanation of these, see Practice Note: SDLT—pre-completion transactions—Defined terms under PCT rules.
The rules are different for assignments of rights (see paragraph 8 of Schedule 2A to the Finance Act 2003 (FA 2003) (FA 2003, Sch 2A, para 8)) and free-standing transfers (see FA 2003, Sch 2A, paras 10, 11).
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This Practice Note considers the law governing the procedural law of arbitration proceedings (the curial law or lex arbitri) and how it is determined under the law of England and Wales (England and English are used as convenient shorthand).The procedural law of the arbitral proceedingsThe procedural
This Practice Note discusses the common law doctrine of privity of contract; the equitable and statutory exceptions to it; how the doctrine affects enforcing a contract against a third party and what happens when, notwithstanding the lack of privity, a contract has an indirect effect on a third
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