The following Tax Q&A provides comprehensive and up to date legal information covering:
As a general rule the chargeable consideration for a land transaction determines the amount of SDLT payable. Chargeable consideration has a particular meaning for SDLT purposes and is defined largely in section 50 of the Finance Act 2003 (FA 2003) and FA 2003, Sch 4. Chargeable consideration includes the assumption or discharge of debt. Subject to certain exceptions, where there is no chargeable consideration no SDLT should arise.
One of those excep
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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
Private nuisancePrivate nuisance is an unlawful interference with a person's use or enjoyment of land or some right over or in connection with it. Interference must be unreasonable, and may be caused, eg by water, smoke, smell, fumes, gas, noise, heat or vibrations. Where the defendant has not
ContractWhere a contract is made by two or more parties it may contain a promise or obligation made by two or more of those parties. Any such promise may be:•joint•several, or•joint and severalWhether an undertaking is joint, several, or joint and several in contract is a question of construction
There are two kinds of burden:•the legal burden, and•the evidential burdenThe legal burdenA party has the legal (sometimes called ‘the persuasive’) burden where the onus is on that party to prove a fact or issue in a case to the required standard of proof.The legal burden is generally on the
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