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Capital gains tax for non-residents disposing of UK residential property: final rules
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • June 25 2015

The UK Finance Act 2015 received Royal Assent on March 26 2015. This included final legislation for the introduction of a capital gains tax charge on


Autumn Statement 2015: proposed stamp duty land tax changes
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • December 17 2015

In the Autumn Statement 2015 the Chancellor announced an increase in the rate of stamp duty land tax that will be paid from April 1 2016 on purchases


Land Registry has announced a new way of dealing with applications for the enlargement of a lease under section 153 of the Law of Property Act 1925. This means that there may now be two freehold registers for the same piece of land
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • May 31 2013

While this might sound like one of those arcane issues that only property lawyers can get excited about, it is potentially significant for anyone who


A closer look - changes and proposals to the taxation of UK residential property
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • May 21 2014

Surprise measures to increase the scope of certain taxes on higher value residential property acquired by andor held through corporate envelopes


The taxation of UK residential property: changes and proposals
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • May 20 2014

An extension of higher rate Stamp Duty Land Tax (SDLT) at 15 to apply to acquisitions of residential properties worth more than £500,000 by


More changes to the rules on Energy Performance Certificates and Display Energy Certificates
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • January 9 2013

The original UK regulations governing Energy Performance Certificates (EPCs), Display Energy Certificates (DECs) and air-conditioning


Land Registry - a bank's failure to describe precisely, in a unilateral notice registered on a borrower's title, the interest it was seeking to protect did not jeopardise the protection afforded to the bank
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • February 27 2014

If a third party wishes to protect an interest it has in another party's property, the title to which is registered at the Land Registry, there are


Game station: fair play?
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • March 4 2014

The Court of Appeal has decided that rent accruing during a period of administration should be treated as an expense of the administration


Break point
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • May 21 2013

Where rent or other payments fall due before a break date, they will usually be payable in full, although the position will always depend on what the


High speed 2 - the government is told by the high court to reconsider its proposed compensation scheme
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • April 30 2013

In the last Property Update, we outlined the government's announcement of the route for Phase 2 of its High Speed Two railway project (HS2). At the