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Q&As
None, provided the loan agreement is in Loan Market Association (LMA) standard form.The tax gross-up and indemnity clauses (and their accompanying...
Produced in partnership with Eloise Walker of Pinsent Masons 29th Nov
Q&As
Any material amendment to loan terms could mean it becomes a new loan for FATCA purposes. For this to be the case, the modification has to be...
Produced in partnership with Ronnie Brown of Burness Paull 29th Nov
Q&As
The capital gains degrouping charge analysis on a liquidation demerger will depend on precisely how that transaction is structured.Depending on the...
29th Nov
Q&As
Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024, r 14.4 deals with a creditor's proof of debt. It provides that a creditor's proof...
Produced in partnership with Christopher Snell of New Square Chambers 29th Nov
Q&As
As explained in Practice Note: Stamp duty on transfers—consideration and calculation, an instrument transferring stock or marketable securities, such...
29th Nov
Q&As
A targeted anti-avoidance rule (TAAR) was introduced in the Finance Act 2016 (FA 2016) which may impact on a shareholder’s ability to be involved in a...
29th Nov
Q&As
Since UK stamp duty applies to instruments of transfer (such as stock transfer forms) relating to stock or marketable securities (paragraph 1,...
29th Nov
Q&As
On 26 June 2020, the Corporate Insolvency and Governance Act 2020 (CIGA 2020) inserted section 233B into the Insolvency Act 1986 (IA 1986). Section...
29th Nov
Q&As
A rent review is a process agreed by a landlord and a tenant in a rent review clause in their lease whereby a party (usually a landlord) can send a...
Produced in partnership with Alexander Stewart of Hogarth Chambers 29th Nov
Q&As
The dissolution of a limited company results in its property (which includes leasehold interests) vesting in the Crown as bona vacantia. Bona vacantia...
Produced in partnership with Chris Bryden of 4 King’s Bench Walk 29th Nov
Q&As
It is likely that the plots will be covered by some sort of new homes guarantee, for example NHBC Buildmark Cover (see Practice Note: New home...
29th Nov
Q&As
Company voluntary arrangementsA company voluntary arrangement (CVA) is a statutory contract between the company and its creditors and is used by a...
29th Nov
Q&As
In administration a company enjoys certain protection from creditors by virtue of a moratorium imposed by paragraph 43 of Schedule B1 to the...
29th Nov

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