Produced in partnership with Agri Advisor. Joint ventures are becoming increasingly popular in the agricultural industry and provide options for farmers who perhaps want...
Produced in partnership with Agri Advisor. There are a number of different joint venture agreements available providing a variety of options for landowners and farmers....
The Bribery Act 2010 (BA 2010) came into force on 1 July 2011. BA 2010 repealed and replaced the common law offence of bribery and various statutory offences prohibiting...
This Practice Note: • discusses the development of the large scale private rented sector (PRS) • considers the Government’s incentive package for Build to Rent (BTR) in...
This Practice Note set out some of the key issues to be considered when acting on the purchase of a property from a Self-Invested Personal Pension (SIPP) or a Small...
Increased emphasis on climate change and carbon emissions reduction is affecting corporate transactions. In addition to schemes such as the EU Emissions Trading Scheme...
FORTHCOMING CHANGE: the rate of corporation tax will fall to 17% for the financial year 2020. This table compares the tax treatment of: • sole traders • partnerships...
BREXIT: The UK is due to leave the EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this one minute guide. For further...
The CRC Energy Efficiency Scheme The CRC Energy Efficiency Scheme (CRC Scheme) is a mandatory UK-wide emissions trading scheme in the UK that aims to cut carbon dioxide...
This Practice Note considers the acts typically carried out by limited liability partnerships incoprorated under English law (LLPs) in the context of finance transactions...
This Table provides an overview of the direct tax treatment (ie corporation tax, income tax or capital gains tax treatment) of owning freehold or leasehold commercial...
This Practice Note provides an overview of the purpose, nature and scope of the due diligence process that is carried out by a potential buyer prior to the acquisition of...
Brexit impact This content is likely to be impacted by the UK’s withdrawal from the EU. For information on how leaving the EU will affect environmental law, see Practice...
The purpose of environmental due diligence The purpose of environmental due diligence is to: • assess the risk of inheriting any contaminated land liabilities associated...
The purpose of environmental due diligence For general information on share purchase, see Practice Notes: Due diligence—share and asset purchases and Warranties and...
Brexit impact This content is likely to be impacted by the UK’s withdrawal from the EU. For information on how leaving the EU will affect environmental law, see Practice...
