Christopher Sykes
Christopher Sykes is a member of Sykes Anderson LLP, author of Leashold Enfranchisement and the Right to Manage (Law Society Publishing 2nd edition, 2012) and a member of the Association of Leashold Enfranchisement Practitioners
FeaturePushing the envelope
Chris Sykes explains how the government is seeking to prevent the practice by which residential property is held by companies based in tax haven jurisdictions to avoid stamp duty land tax – and warns that ‘de-enveloping’ can have important implications for inheritance tax
FeatureTaking control
The right to manage, which allows flat-owners to take over management of their building subject to certain criteria, is 10 years old this September. Christopher Sykes looks at its impact, the case law to date, and whether it is working in practice