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Latest Legal News

Latest Legal News

Lease Interpretation: Tenant's Consent Required For Landlord's Works

Laura Hay, Associate

The Court of Session issued an interesting decision earlier this spring regarding the interpretation of a lease of a unit at Gyle Shopping Centre.

Marks & Spencer Plc’s lease included a right to a one third share in the car park and other common areas at the Centre. Their landlord, Gyle Shopping Centre General Partners Limited, entered into a contract to build a new store at the Centre for Primark, on land that included part of the car park.

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Burness admin

Brexit: How Much Impact Would It Really Have On The UK’s Regulatory Sphere?

Fran Hutchison

To Brexit or not to Brexit? That is the question. The impact of Brexit has now been widely discussed and various “helpful” studies and reports have been published by government bodies, think tanks and other interested parties, each setting out statistical analysis in support of either the leave or remain campaigns. With so much being said about Brexit, and so much of it contradictory, it would be easy to decide that you are sick of hearing about “it” and cast your vote on 23 June without really considering the issues.

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LChalmers

You Can Choose Your Friends But Not Your Family... Is That Really The Case When It Comes To Entrepreneurs' Relief?

Ross Byford

As the saying goes – you can choose your friends, but not your family – the same could previously have been said when it came to your succession planning.  Changes introduced by the Finance Act 2015 had the effect of potentially depriving individuals from claiming 10% entrepreneurs’ relief (“ER”) on goodwill in circumstances where it is being transferred from an unincorporated business to a newly incorporated company set up in favour of family members as part of genuine succession planning.

Such measures were caused inadvertently by the desire to combat abuse of the ER rules.&n

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LChalmers