News & Analysis as of

Commercial Leases Value-Added Tax (VAT)

International Lawyers Network

Buying and Selling Real Estate in England and Wales (Update)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER BRITISH LAW - 1. Introduction - Historically, there has been significant investment by overseas individuals and corporations in real estate in England and Wales and in...more

International Lawyers Network

Buying and Selling Real Estate in England and Wales (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER BRITISH LAW - 1. Introduction - Historically, there has been significant investment by overseas individuals and corporations in real estate in England and Wales and in...more

International Lawyers Network

Buying and Selling Real Estate in England and Wales (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER BRITISH LAW - 1. Introduction - Historically, there has been significant investment by overseas individuals and corporations in real estate in England and Wales and in...more

International Lawyers Network

Buying and Selling Real Estate in Portugal (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER PORTUGUESE LAW - I.INTRODUCTION - Portugal is an Iberian Peninsula country, bordered by the Atlantic to the west and south and Spain to the north and east. In addition to...more

International Lawyers Network

Buying and Selling Real Estate in England and Wales

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER BRITISH LAW - 1. Introduction - Historically, there has been significant investment by overseas individuals and corporations in real estate in England and Wales and in...more

International Lawyers Network

Buying and Selling Real Estate in Portugal (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER PORTUGUESE LAW - I. INTRODUCTION - Portugal is an Iberian Peninsula country, bordered by the Atlantic to the west and south and Spain to the north and east. In addition to...more

BCLP

New HMRC guidance on VAT and SDLT treatment of lease variations

BCLP on

During the Covid-19 pandemic, landlords and tenants are increasingly varying their leases to reflect the business difficulties facing tenants. In response, on 29 July 2020 HMRC issued guidance on which types of lease...more

Hogan Lovells

HMRC change their practice on VAT treatment of lease variations

Hogan Lovells on

HMRC has published Revenue & Customs Brief 11 of 2020 (RCB), concerning the VAT treatment of lease variations.  The RCB represents a change in the way HMRC have treated lease variations for VAT purposes where the landlord...more

White & Case LLP

Sale and Triple Net Leasebacks: On the rise or doomed to the history books?

White & Case LLP on

On 1 January 2019, International Financial Reporting Standards 16 came into effect, which introduced a change in reporting requirements for operating leases (such as leaseback leases). But has this had the negative effect on...more

International Lawyers Network

Buying and Selling Real Estate in England, Wales, and North Ireland

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER BRITISH LAW. Introduction - Historically, there has been significant investment by overseas individuals and corporations in real estate in England and Wales and in particular in...more

International Lawyers Network

Buying and Selling Real Estate in Portugal

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER PORTUGUESE LAW - I. INTRODUCTION - Portugal is an Iberian Peninsula country, bordered by the Atlantic to the west and south and Spain to the north and east; in addition to its...more

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