The following Tax Q&A provides comprehensive and up to date legal information covering:
For details on the 15% rate of SDLT, see Practice Note: 15% rate of SDLT for high-value residential property transactions. See also, the ‘Related documents' pod on the right-hand side of this document, which provides links to further reading on the 15% rate in Lexis®Library. In particular, note HMRC guidance in 'SDLTM—Stamp Duty Land Tax Manual' (paragraph SDLTM09500 onwards), especially paragraph SDLTM09560, which sets out examples of when exclusions from the 15% rate are available.
As set out in the Practice Note referred to above, where
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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
What is a res judicata?A res judicata is a decision given by a judge or tribunal with jurisdiction over the cause of action and the parties, which disposes, with finality, of a matter decided so that it cannot be re-litigated by those bound by the judgment, except on appeal.Final judgments by
When is quantum meruit and quantum valebat relevant?Claims in quantum meruit (value of services) and quantum valebat (value of goods) arise in diverse situations ranging from where contractual terms are silent on issues of payment to where there is no contract at all (Serck v Drake & Scull).General
Brexit: The UK's departure from the EU on exit day ie Friday 31 January 2020 has implications for practitioners dealing with provisions in the CPR relevant to cross border matters, including CPR 5.4C (discussed below). For guidance on the impact of Brexit on the CPR, see Cross border
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