The following Tax Q&A provides comprehensive and up to date legal information covering:
SDLT is a tax on land transactions (section 42(1) of the Finance Act 2003 (FA 2003)). A land transaction is an acquisition of a chargeable interest (FA 2003, s 43(1)). There are specific provisions which deal with when a charge to SDLT arises. A charge usually arises on completion but it may be earlier if the contract is 'substantially performed'. Practice Note: Land transactions, chargeable interests and chargeable transactions co
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This Practice Note discusses Term Loan B (TLB) facilities which frequently appear as a tranche of senior facilities in syndicated loans in leveraged financings. TLBs are an established feature in the US market and increasingly used in the European lending market for institutional investors.This
The primary function of office-holders in personal and corporate insolvency is to collect in the assets belonging to a company or individual and to distribute these to the company's or individual's creditors. Office-holders have various duties and powers in order to ensure that they do this. For
LiabilityFalse imprisonment consists of the complete deprivation of liberty without a lawful basis. Claims will in practice be made against a public body that exercises detention powers, usually a local police force, the Secretary of State for the Home Department or the Secretary of State for
Millett LJ subdivided types of constructive trust into two categories, distinguishing between:•the constructive trust proper, where equity intervenes to prevent the legal owner from unconscionably denying the beneficial interest of another (known as the institutional constructive trust)•the
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