Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Acquisition definition

What does Acquisition mean? In VAT practice, an acquisition is the cross-border purchase or movement of goods between EU Member States where the goods are removed to another Member State and VAT is self-assessed in the destination by the acquirer (acquisition VAT). The term is defined in VAT legislation (UK: Value Added Tax Act 1994, as modified for Northern Ireland by the Windsor Framework/NI Protocol; Ireland: VAT Consolidation Act 2010) and also covers certain transactions treated as supplies of goods, such as a trader’s transfer of own goods across borders. Jurisdictional scope: In Ireland, intra-Community acquisitions apply in full. In the UK, the rules...

Scottish heritable development site acquisition: title due diligence, searches, planning, environmental, LBTT and missives—main report

Published by a LexisNexis Property expert

Precedents

To: The [ Directors OR Partnership ] [ Insert the Buyer’s name, address and (if applicable) company registration number ]

Dear [ insert organisation name ]

[ Insert the name and address of the Property ] (the 'Property')

1 Scope of this report and reliance

We have prepared this report solely for your benefit in connection with your intention to purchase the Property from [ insert name and address of Seller ] (the 'Seller') for £[ insert price ] [ plus VAT ]. You have informed us that the Acquisition is for development of the Property. Our conclusions are based on our examination of the Seller’s title, the responses to enquiries provided by the Seller, and the outcomes of relevant searches. The findings of our review are set out in this report, which consists of this letter and the annexures. This report may not be shared with, or relied upon by, any other party without our prior written consent...

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Emma Gray

Blackadders

Emma trained and spent the first 13 years of her career in with Burness Paull prior to joining Blackadders in 2013 to head up the Commercial Property team. Emma is highly experienced in all aspects of commercial property including acquisitions and disposals, developments and investment work and landlord and tenant work (with wide ranging experience in both the office and retail and leisure sectors). Over the years Emma has particularly enjoyed acting for clients in the retail and leisure sector where she has considerable expertise. Being dual qualified under Scots and English law, Emma enjoys working on transactions with UK wide portfolios. This is particularly welcomed by clients in the retail sector with a national presence.Emma offers extensive experience in property finance, acting for lenders in secured lending transactions. Clients value her “can do”, commercial approach. Emma also acts for a number of large scale...

Web page updated on 22/05/2026

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