This week’s edition of Tax highlights includes the High Court’s decision that the issue of partner payment notices (PPNs) was lawful in Carlton and others v HMRC.
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Mortgagee’s consent to grant of leaseIf a property is subject to a mortgage that prohibits leasing without the mortgagee’s consent, then written evidence of consent must be obtained prior to completion of the lease. On the grant of an underlease, mortgagee’s consent in respect of any mortgage over
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