In his Autumn Statement yesterday, George Osborne announced increases to the remittance basis charge (RBC) paid by long term non-domiciled residents of the UK.Read more
During the last year there have been three notable cases that have significantly impacted the enfranchisement profession. The decisions known as 61 Queens Gate, Dolphin Square and 47 Phillimore Gardens are important for leading enfranchisement surveyors to note.
These cases formed the backbone of our recent Annual Enfranchisement seminar, brief details of which can be found below:Read more
Charlotte Ross discusses breaches of competition law by local authorities, energy efficiency regulations for commercial properties as well as leases and assignment.
First published in Solicitors Journal, 4 November 2014.Download PDF
Briefing note: The Law Commission's Recommendations in relation to Matrimonial Property, Needs and Marital AgreementsDownload PDF
To avoid unnecessary costs, firms should have clear policies in place for the storage of client documents. says Bryan Shacklady. First published in Solicitors Journal, 21 October 2014.Download PDF
The Upper Tribunal has recently favoured a more conventional way of working out marriage value for the purposes of an enfranchisement claim. Natasha Rees examines the consequences.
First seen in Property Law Journal, October 2014.Download PDF
You may be able to alter your VAT return and be repaid overcharged SDLT
Enfranchisement practitioners have been eagerly awaiting a decision of the Upper Tribunal in the appeal Latifa Kosta v The Trustees of the Phillimore Estate  UKUT 0319(LC) which concerns the issue of relativity.Read more
Natasha Rees reviews an Upper Tribunal decision explaining what exactly tenants can include in a claim to collective enfranchisement in addition to the specified premises.
First seen in Property Law Journal, July/August 2014.Download PDF
Magnus Hassett and Nikolas Ireland discuss Land Registry practice, leases, M&S's failed appeal, insuring trees and the new capital allowance rules.
First published in Solicitors Journal, 8 July 2014.Download PDF
Nikolas Ireland analyses a case requiring the court to balance the competing interests of parties to a lease.
First seen in Property Law Journal, June 2014.Download PDF
The UK has seen some dramatic changes in private-client taxation in the last two years. This article focuses on the Finance Act 2013 changes and the Budget 2014 announcements as currently expressed in Finance Bill 2014.
First seen in Irish Tax Review, June 2014Download PDF
Key points for private wealth advisors.Download PDF
The 3 recent break clause cases of Friends Life-v- Siemens Hearing (3 April 2014), Friends Life –v- A&A Express (9 May 2014) and M&S –v- BNP Paribas (14 May 2014) have all highlighted omissions or practical difficulties caused by the drafting of the break clauses in the Leases.Read more
Marks & Spencer PLC-v- BNP Paribas (14/05/2014) - rent apportionment on breaking a Lease during a quarter.
The Message: It is difficult to imply a term into a lease and parties need to spell out the position clearly regarding re-imbursements payments for rent, service charge, sinking fund, and insurance when a Lease can be ended early.
The Case: The Court of Appeal has decided that quarterly rent payable in advance is not normally apportionable if the lease is broken during the quarter.Read more
First published in Property Law Journal, May 2014. Written by Charlotte Ross.Download PDF
Commercial rent arrears recoveryDownload PDF
Magnus Hassett and Nikolas Ireland discuss whether an injunction is still the appropriate remedy for an interference with property rights, and how to advise business tenants in the face of recent landlord successes.
First seen in Solicitors Journal, 20 May 2014.Download PDF
Bonuses have been in the spotlight in recent times and they are certainly not disappearing under the radar of the divorce Courts.
As a result of the close geographical and historical ties between Ireland and the UK and the large number of Irish people living and investing in the UK, it is quite common for the UK tax and trust advisor to come across Irish issues.Download PDF
Permitted change of use from agricultural building to residential dwelling in force from 6 April 2014.Download PDF
Flood risk investigations are now an intrinsic part of the conveyancing process, but to what extent do solicitors need to advise their clients and what are the implications of forthcoming changes to flood insurance? Hannah Kramer reports.
First published in Property Law Journal, April 2014.Download PDF
Landlords should ensure that rent accruing during an administrator's occupation is recovered as an expense to provide the highest rate of recovery possible.
First seen in Solicitors Journal, 11 March 2014.
Robert Keylock assesses the implications of Mountstar (PTC) v Charity Commission for charity professionals. First published in Trusts and Estates Law & Tax Journal, January/February 2014.Download PDF
Jonathan Ross, looks at three cases heard in 2013. First seen in RICS Property Journal, December 2013/January 2014Download PDF
Natasha Rees considers a decision that highlights the importance of complying with correct procedures when seeking to recover service charges.
First seen in Property Law Journal, December 2013/January 2014.Download PDF