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ESTATE DISPUTES: Some important judgments from last month

INTERNATIONAL - UK - Nearly 100,000 properties in England and Wales owned by foreign entities

EUROPE: Commission publishes argument against UK's CFC exemption

GERMANY: Expat businessman challenges exit tax for move to Switzerland

INTERNATIONAL - FRANCE: Distribution tax refunds to be financed by new 'exceptional' corporation tax

INTERNATIONAL - HONG KONG: Multiple property stamp duty gap axed

INTERNATIONAL - Canadian notary must reimburse buyer stuck with non-resident seller's CGT bill

Home loans are generally guaranteed by a mortgage and so are the preserve, in our legal system, of the notary. The presence of the notarial profession has become more significant with the recent increase in the number of such contracts, a result of the lower cost of money (though this is still subject to fluctuations) and improvements in living standards that allow an ever greater number of citizens to aspire to the ownership of their home and often of a second home as well. Year after ye

In the first place, the vendor is obliged to consign to the purchaser the property sold in the state in which it is with vacant possession, free of persons and things, at the time the contract of sale is notarised, i.e. at the same time as the balance of the price is paid. The vendor has the option, however, of allowing the future purchaser to occupy the property even before the actual change of ownership, it being understood that because he is still the owner of the asset he remains resp