The following Tax Q&A produced in partnership with Sean Randall of Blick Rothenberg provides comprehensive and up to date legal information covering:
In principle, the variation of a (stamp duty) lease will be a stamp duty land tax (SDLT) transaction. This is on the basis that the effective date of the transaction is after the implementation date for SDLT, 1 December 2003, and is not pursuant to a contract entered into before 10 July 2003, the date on which the Finance Bill 2003 received Royal Assent. That the lease to be varied was granted before the implementation date does not change this conclusion. The transitional rules for SDLT are set out in Schedule 19 to the Finance Act 2003 (FA 2003) (Stamp Duty Land Tax: Commencement and Transitio
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Community order requirementsCommunity order requirements are set out in the Criminal Justice Act 2003 (CJA 2003), as amended by the Legal Aid, Sentencing and Punishment of Offenders Act 2012 (LASPO 2012) and the Offender Rehabilitation Act 2014 (ORA 2014). Criminal Justice Act 2003, s 152(2)
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
Source of the doctrine of the separation of powersThe origins of the doctrine are often traced to John Locke’s Second Treatise of Government (1689), in which he identified the 'executive' and 'legislative' powers as needing to be separate.‘… it may be too great a temptation to human frailty, apt to
The right to notice means a right for the employee to remain in employment for the period of notice, not simply to be paid for it. An employer will therefore often include in the contract an express right to make a payment in lieu of notice ('PILON') as an alternative to giving notice, to ensure
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