The recent case of A Sajedi and others v HMRC [2025] UKFTT 297 (TC) in the UK First-tier Tribunal (“FTT”) is an interesting example of a UK taxation tribunal intervening to decide a litigated matter on grounds that neither...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER BRITISH LAW - 1. Introduction - Historically, there has been significant investment by overseas individuals and corporations in real estate in England and Wales and in...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER SINGAPOREAN LAW - INTRODUCTION - There are two systems of land registration in Singapore: registration under the Registrations of Deeds Act, known as “unregistered land”, and...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER SCOTTISH LAW - 1. Introduction - This guide applies to real estate in Scotland only. 2. Tenure - Real estate, both commercial and residential in Scotland may be...more
Stamp Duty Land Tax Changes from April 2025: What Buyers Need to Know - From 1st April 2025, significant changes to Stamp Duty Land Tax (SDLT) will take effect, impacting buyers across England and Wales. These adjustments...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER PORTUGUESE LAW - I. INTRODUCTION - Portugal is an Iberian Peninsula country, bordered by the Atlantic to the west and south and Spain to the north and east. In addition to...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER HONG KONG LAW - Introduction - Hong Kong is one of the most densely populated cities over the world. Due to historical reasons, almost all lands in Hong Kong are leasehold...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER AUSTRALIAN LAW - INTRODUCTION - The majority of land in Australia consists of freehold title. Registration of ownership of freehold title is recorded using the Torrens...more
Despite cancellation of all "spicy" stamp duty measures, Hong Kong’s Stamp Duty Ordinance has not reverted to its old version. In particular, the rules governing exemption of stamp duty for "nomination" and “series of...more
Common Entity Types - Legal persons (such as corporations) and natural persons can generally hold rights over real property in Canada. Investment in real estate can be made through direct ownership by an individual or...more
Hong Kong Financial Secretary Paul Chan delivered the 2024-2025 Budget on 28 February 2024. This Legal Update highlights a few aspects relevant to the real estate industry....more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER SINGAPOREAN LAW - INTRODUCTION - There are two systems of land registration in Singapore: registration under the Registrations of Deeds Act, known as “unregistered land”,...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER CYPRIOT LAW - A. General - 1. Introduction - Cyprus is a common law jurisdiction, and its legal system is based on the UK one. It is a clear and robust system which leaves...more
Key Facts of Real Estate Acquisitions Under Australian Law - INTRODUCTION - The majority of land in Australia consists of freehold title. Registration of ownership of freehold title is recorded using the Torrens ...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER INDIAN LAW - INVESTMENT AND CONVEYANCE OF REAL ESTATE IN INDIA - 1. INTRODUCTION TO REAL ESTATE IN INDIA - Since the liberalization of Indian economy, the real estate...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER CYPRIOT LAW - A. General - 1. Introduction - Cyprus is a common law jurisdiction, and its legal system is based on the UK one. It is a clear and robust system which...more