E:gen - November 2014
Various factors can be taken into account at site-set up which will make a development more attractive to a purchaser of the reversionary interest of the freehold.
A recent Court of Appeal judgment reminds us of the importance of carefully evaluating the drafting of agreements for the sale and purchase of land (together with tax planning) at the start of any transaction.
New HMRC guidance sets out the circumstances in which a VAT group may recover the VAT chargeable on services received by a holding company
Overriding interests in registered land have long been and remain a controversial area of debate for practitioners and academics alike.
With a new set of regulations on the horizon, we are about to see the most significant changes to the EU procurement regime in a decade.