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Results: 1-10 of 10,071

Three yearly returns for LBTT leases - are you ready to review?
  • Shepherd and Wedderburn LLP
  • United Kingdom
  • February 15 2018

Land and Buildings Transaction Tax (LBTT) is a tax on property transactions in Scotland, and applies to purchases of both residential and commercial


Tax Authority Defines Rent Earned from Leasing 10 Apartments or more as Business Income
  • Barnea
  • USA, Israel
  • February 15 2018

The Israel Tax Authority (ITA) recently published a draft circular for public comment on the issue of classifying residential rent income. The move


Real Estate Update: Victory Place Management Company Limited v Florian Gunter Kuehn (1) Gabrielle Maria Kuehn (2) 2018 EWHC 132 (Ch)
  • Rosling King LLP
  • United Kingdom
  • February 12 2018

The Kuehns had recently bought a flat on a long lease at the Victory Place estate. The estate is managed by Victory Place Management Company Limited


New law on commercial leases: Overview of the key changes
  • CMS Belgium
  • Luxembourg
  • February 9 2018

A new law on commercial lease agreements (the "Law") was adopted on 17 January 2018 by the Chamber of Deputies. The Law takes effect on 1 March 2018


New Pennsylvania Personal Income Tax Withholding Requirements
  • Cozen O'Connor
  • USA
  • February 6 2018

Effective December 29, 2017, Pennsylvania imposes new Personal Income Tax (PIT) withholding obligations on certain lessees of non-residential real


Past it’s sell by date: The Tenancy of Shops (Scotland) Act 1949
  • Brodies LLP
  • United Kingdom
  • February 5 2018

A little piece of legislation from 1949 still has the capacity to wreak havoc on a landlord’s well laid plans. Intended to protect the interests of


The differences between Belgium and France concerning retail lease agreements: a practical comparative analysis for cross-border transactions
  • CMS Legal
  • Belgium, France
  • February 2 2018

Originating from the law of 30 June 1926, the French law on retail lease agreements influenced Belgium, which then drafted its own regulation on 30


Diagnosis - Unhealthy Financials Cause Another 501(c)(3) Hospital To Lose Its Favorable Tax Status
  • Squire Patton Boggs
  • USA
  • January 30 2018

A few months ago, I wrote a blog post about a hospital that had its Section 501(c)(3) status revoked by the IRS. In that case, the IRS found that the


Leasing substations: key considerations
  • Squire Patton Boggs
  • United Kingdom
  • January 30 2018

Electricity is distributed in the UK, from Bulk Supply Points, through primary sub-stations which step down the voltage from 33kV to 11kV and then via


Tax Reform: Key Considerations for Real Estate Investment Trusts
  • Morrison & Foerster LLP
  • USA
  • January 29 2018

On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the "Act") into law.1 Although the individual and collective impact of the Act