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Adobe PDF file Escalating ground rent scandals in flats
Whilst properties became increasingly difficult to sell, conscious of recouping the lost profit by escalating ground rents, some very well known developers are selling leasehold flats with lease clauses allowing for ground rents to rise dramatically in later years.
File type: Adobe PDF file, File size: 376KB
Adobe PDF file The complexities of Tax Clearance unravelled
A common misconception when people purchase their freeholds is they believe it to be the end of the story. This is often not the case and steps should be taken to protect the position.
File type: Adobe PDF file, File size: 414KB
Adobe PDF file International Law Update: JPC Law in China
Over the next 10 to 15 years, 90% of global economic growth is expected to be generated outside Europe and therefore, emerging markets must be a priority for the UK post-Brexit. Recognising the importance of the need to therefore focus on building stronger relations globally, JPC Law's international partner, Niten Chauhan was invited to China last month to meet with local businesses, Government officials and law firms in what is still described today as the world's fastest growing economy.
File type: Adobe PDF file, File size: 360KB
Adobe PDF file The impact of Brexit on overseas property investment
The referendum vote in 2016 caused shockwaves across the Globe with the Brexit result, ending a 43 year relationship with Europe. But how will the residential property market in the United Kingdom be seen to overseas investors? For example, in Hong Kong, property investment in the United Kingdom has always been an attractive option. How has Brexit impacted this choice, and what further effects can it have?
File type: Adobe PDF file, File size: 463KB
Adobe PDF file Inheritance Tax: Residence Nil Rate Band
Inheritance tax is payable upon death at the rate of 40% on the value of an individual's net estate above the Nil Rate Band (NRB) of 325,000 pounds. From 9 October 2007 upon the death of a surviving spouse or civil partner, where the NRB of the first to die was not utilised in whole or part, it was possible to transfer the unused part of the NRB to the survivor's estate. This could result in a maximum uplift to 650,000 pounds of the estate of the surviving spouse or civil partner. This is known as the 'transferable nil rate band' (TNRB). For some people this has now been enhanced.
File type: Adobe PDF file, File size: 441KB

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