Landmark decision of the Swiss Federal Supreme Court on the return of cultural property to the country of origin
Landmark decision of the Swiss Federal Supreme Court on the return of cultural property to the country of origin.
Read moreHow will the climate crisis affect our real estate portfolios?
On Thursday 7 November, Alexandra Townsend-Wheeler attended the BPF Futures and AREF FutureGen panel discussion on “How will the climate crisis affect our real estate portfolios?”. In this blog post, Alexandra shares some of her key takeaways from the event:
A day in ten tweets- the UKAA BTR Conference 2019
31st October 2019 was not necessarily as auspicious as expected by many, but it was a day of discussion on build to rent at the UKAA annual conference. The day came shortly after research reported that UK BTR had grown by 20% in the last year, and there was certainly a buzz as professionals across the industry came together in Mayfair. For those unable to attend, here are ten tweets to hint at the discussion points of the day.
Read moreLandlord entitled to prevent enfranchisement
On 30 October 2019, the Supreme Court (by a majority of only 3 to 2) surprisingly overturned the decisions of both the Trial Judge and Court of Appeal by deciding that it was reasonable for a landlord to refuse consent for a tenant to apply for planning permission to convert the first and second floors of a 6 storey building to residential, which would result in approximately 52% of the building being in residential use.
Read moreMad Tax: Fury Royd
Forsters tax discuss the latest IR35 case law and HMRC guidance
There are interesting insights into what “control” means in the context of IR35 in the recent Upper Tribunal decision relating to Christa Ackroyd Media Limited.
Read moreLondon Plan Inspectors cut small sites housing target and recommend Green Belt review
The Inspectors examining the draft London Plan have published their report, and there are significant recommended amendments in relation to housing delivery, Green Belt review, and provision of additional industrial capacity.
Read moreEPC B by Twenty Thirteee…?!
Most real estate professionals are presumably familiar with minimum energy efficiency standards (MEES) in non-domestic property, now that the relevant legislation has now been in place since 2015. MEES is a consideration on any investment in non-domestic property (together with any related financing) and on any letting of that property.
Read moreAlien Vs Creditor: Requiem
If you wait long enough everything comes back into style.
Read moreFreedom of movement of capital applies to charitable gifts to Jersey (at least for now!)
The Supreme Court ("the Court") released on 16 October their judgment in the case of Routier v HMRC. The Court determined that the EU principle preventing restrictions of the free movement of capital applies to gifts of UK assets to charities in Jersey. Accordingly, persons making such gifts are entitled to inheritance tax ("IHT") relief in the same way as they would be if they made such a gift to a UK-based charity.
Read moreCan your email footer double up as your signature?
Charlotte Ross discusses the recent decision in Neocleous v Rees [2019] EWHC 2462 (Ch).
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