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Forsters LLP | United Kingdom | 16 Sep 2021

UK inheritance tax and estate planning considerations for foreign purchasers of residential properties

When acquiring UK property, aside from seeking legal support on conveyancing, purchasers should seek advice on the broader tax and legal implications. As with any substantial acquisition or investment, there will always be potential pitfalls. This article discusses tax and estate planning considerations, including mortgages, life insurance and wills.
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Gan Partnership | Malaysia | 14 Sep 2021

Covid-19 act: inability to perform contractual obligations is tested in courts

Part II of the Temporary Measures for Reducing the Impact of Coronavirus Disease 2019 (Covid-19) Act 2020 offers relief to contracting parties that cannot perform contractual obligations. However, there are many uncertainties in the legal and business sectors regarding the precise scope of its operation. The cases discussed in this article show that the courts have generally been vigilant in......
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Kubas Kos Gałkowski | Poland | 3 Sep 2021

High time for REITs in Polish real estate market

In Poland, despite some downtime relating to the covid-19 pandemic, the demand for flats purchased for investment purposes is growing steadily. However, Polish law does not currently provide for the regulation of real estate investment trust-type entities. The Polish legislature has previously embarked on drafting a bill to regulate the operation of such companies, but to no avail. At......
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Kubas Kos Gałkowski | Poland | 26 Aug 2021

Arbitration clause in lease agreement does not bind property buyer

Disputes can often occur in the real estate market when a commercial property for lease is acquired from developers by investment funds. Such sales usually happen after the first lease agreements have been concluded; these agreements often contain arbitration clauses. Stakeholders should carefully consider Supreme Court case law regarding whether an arbitration clause in such an agreement......
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Ogier | Guernsey | 19 Aug 2021

Guernsey's local market housing boom – what does it mean for first-time buyers?

The past year has seen no shortage of media coverage about Guernsey's "runaway" housing market and its "unrelenting" rise in property prices. However, is there more to the statistics than the headlines suggest? As the effect on the economy of the lockdown put in place as a response to the covid-19 pandemic unfolds and restrictions lift, it is going to be an interesting year for the local......
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Gan Partnership | Malaysia | 10 Aug 2021

Alvin Leong saga: housing developers breathe sigh of relief

In 2020 the Federal Court held that the controller of housing is not empowered to grant a time extension for the delivery of vacant possession. However, the Court of Appeal recently held that, among other things, while the controller is not empowered grant a time extension, this does not mean that the minister of urban wellbeing, housing and local government cannot utilise this power. This is......
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Ogier | Jersey | 6 Aug 2021

Protection against age discrimination in relation to Jersey premises

Age discrimination in relation to the disposal and management of premises in Jersey was recently prohibited under the Discrimination Law. The law will also be extended to protect against discrimination in marketing materials and promotional activities for premises.
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Ogier | Jersey | 9 Jul 2021

Guide to Jersey property unit trusts

Jersey property unit trusts (JPUTs) are frequently used to acquire and hold interests in UK commercial real estate, due to the ease with which they can be established and the fiscal advantages that they can bring. These advantages, combined with the flexibility to tailor the terms of the trust instrument in order to meet commercial and operational requirements, are key to the popularity of JPUTs.
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Schima Mayer Starlinger | Austria | 27 Apr 2021

Multiple assignments of future receivables

The Supreme Court recently addressed the effects of an agreed sale of a plot of land on the security assignment of the future receivables under the lease agreement regarding such plot. It broadly upheld its previous jurisprudence and confirmed that in cases of security assignments of future receivables, where the agreement on the assignment has already been completed, the receivable will......
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Lennox Paton | Bahamas | 1 Apr 2021

Homeowners Protection Act – time to revisit

The Homeowners Protection Act was designed to provide meaningful protection to homeowners by ensuring a true and proper discourse between borrowers and financial institutions and will likely become the epicentre of the mortgage market. However, the act has failed to achieve the balance that it sought to accomplish and is in dire need of reform.
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