United States | Publication | November 2023
Equipment leasing is more than an archaic form of doing business. It is an opportunity that exists now for investors and developers who want to deploy their resources in a tax-efficient way.
David Burton and Richard J. Wright examine key equipment leasing issues and explain what structuring tools are available and pitfalls to avoid to capitalize on that opportunity.
Read chapter one of the Bloomberg Tax portfolio, "Equipment leasing: Tax principles and structuring."
Publication
On 15 November 2024 the Financial Conduct Authority (FCA) published Primary Market Bulletin 52 (PMB 52) covering three areas as summarised briefly below. We will also be producing a more detailed briefing on PMB 52 in due course.
Publication
In this edition we look at the new legislation coming into force setting out the detail around High Street Rental Auctions, the eagerly awaited consultation on the reform of the Landlord and Tenant Act 1954, and the introduction of the UK Net Zero Carbon Building Standard, creating a consistent approach to delivering net zero carbon buildings.
Publication
The Court of Appeal has overturned a 2023 High Court decision in Manolete v White [2024], ruling that courts cannot issue injunctions requiring members to draw down their occupational pensions to make them available to judgment creditors.
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