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Macroberts Commercial Property

Anne Fergusson, Isobel d'Inverno

ISBN13: 9780414016187
Published: February 2009
Publisher: W. Green
Country of Publication: Scotland
Format: Hardback
Price: Publication Abandoned



Subjects:
Scots Law
Contents:
Introduction
Acquisitions
Investment purchases
Tenants' covenants and compliance
Lenders requirements
Preparation for sale
Development sites (Mixed use/Residential)
New feudal legislation
Changes in the planning system
SDLT
VAT (inc TOGC)
Capital allowances
Land remediation tax credits
Development gains tax
[Sellers' perspective]
Leases
Landlord's Perspective
Tenant's perspective
Assignees perspective
Tax issues, grant of a lease
Tax issues, assignations
Tax issues, renunciations
Company Acquisitions
Property warranties and disclosures
Property tax warranties
SDLT savings
SDLT clawbacks
Investment/development
Base cost
Exit charges