Europe

Het tarief van de overdrachtsbelasting in vogelvlucht

Iedereen die wel eens een bestaand huis of bedrijfspand heeft gekocht (niet nieuwbouw) wordt geconfronteerd met het moeten betalen van overdrachtsbelasting. Vroeger gold daarvoor slechts één tarief: 6% over de koopsom. Om de in de laatste economische crisis vastgelopen vastgoedmarkt wat aan te zwengelen werd het tarief sindsdien voor woningen beperkt tot 2%.

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The unintended consequences of high rents in long leases

When long leases are granted the intentions of the parties are usually to grant a long lease to the leaseholder, for which a high premium is paid, with a ground rent that varies but is generally nominal when viewed in relation to the premium paid for the lease. However, when the ground rent is looked at in isolation (as there is currently no legislation which provides for any other view to be taken) it can have the unintended consequence of the lease being deemed an Assured Shorthold Tenancy (AST) which can impact the leaseholder and any lender with a charge on the leasehold property.

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Assured Shorthold Tenancies: more hASTe, less speed

Some market observers estimate that approximately 20% of occupied residential properties – around 5 million households in total – are made up of privately rented accommodation.

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Restrictions in lease agreements: Competition law matters

The Competition and Markets Authority (CMA) has announced that Heathrow Airport Limited (HAL) has settled a competition law investigation into its lease agreement with a hotel operator, Arora.[1]  The settlement was reached on the basis that HAL accepted it had breached the competition law rules, paid a fine of £1.6 million, and removed the offending restriction.  Arora also admitted the breach, but escaped any financial sanction as it was granted leniency for bringing the matter to the CMA’s attention in the first instance.

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Renunciation of Tenant’s Right to a New Tenancy

This article aims to provide important information for commercial landlords and tenants in relation to a tenant renouncing his statutory right to a new tenancy, including changes in that area of law and issues arising.

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Partnering with celebrity chefs: How to get it right first time

Hotels have long recognised the value that on-site restaurants can bring to their offering.  They are increasingly joining forces with celebrity chefs to forge partnerships aiming to run restaurants of distinction and culinary sophistication.

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Cleaver Fulton Rankin continues growth trajectory with new appointments

Cleaver Fulton Rankin is delighted to welcome six new employees, including both legal and business professionals, to its market-leading commercial team.

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Changes to the Rules of the Superior Courts: Adopting Proceedings in the High Court

The Rules of the Superior Courts have been amended. There is now no longer a requirement to issue a Notice of Motion to Adopt a matter to the High Court pursuant to an Order to Transfer from the Circuit Court to the High Court having been made.

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The steps to good governance in the Charities sector

ACTS OF CHARITY

With a growing public intolerance for anything less than full accountability for public money, Shane Costelloe looks at governance in the Irish not-for-profit sector.Read more

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Herziene UAV-GC en de afwijkende toestand

UAV-GC worden herzien

De Uniforme Administratieve Voorwaarden (UAV-GC) zijn de voorwaarden die zien op zogenaamde geïntegreerde contracten. De UAV-GC bieden de mogelijkheid om ontwerpverantwoordelijkheid neer te leggen bij de opdrachtnemer in een door de opdrachtgever te bepalen mate.

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