The following Tax Q&A Produced in partnership with Sean Randall of Blick Rothenberg provides comprehensive and up to date legal information covering:
The transfer of an undivided share of a freehold or leasehold estate is a stamp duty land tax (SDLT) transaction. The interest transferred is a ‘chargeable interest’ for SDLT purposes. If the purchaser (the transferee spouse) assumes debt as the consideration for the transaction, the amount of the debt assumed is treated as the chargeable consideration for the transaction. Presumably, debt is secured on the transferred property and the
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This Practice Note considers proprietary estoppel from a generic standpoint.For industry specific guidance on proprietary estoppel, see Practice Notes:•Estoppel and property law•Mortgages by estoppelProprietary estoppel—what is it?Unlike the other forms of estoppel (see Practice Note: Estoppel—what,
BREXIT: As of 31 January 2020, the UK is no longer an EU Member State, but has entered an implementation period during which it continues to be treated by the EU as a Member State for many purposes. As a third country, the UK can no longer participate in the EU’s political institutions, agencies,
There may be times when, rather than assigning the benefit of an agreement to a third party, the original parties wish instead to end their obligations to each other under that agreement and, in effect, recreate it, with the third party stepping into the shoes of one of the original parties. This is
IntroductionShari'ah (also Sharia, Shariah or Shari’a) (literally, in Arabic, 'the path towards the watering place') or Islamic law is the legal system of the religion of Islam that sets out a system of duties or code of conduct for individuals to follow so that they may live their life in a
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