All Property articles – Page 33
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FeatureScotching SDLT
From April 2015, stamp duty land tax will cease to apply to transactions involving land in Scotland. Jim Hillan explains how the changes will have an impact
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FeatureBlessed relief?
Iles v HMRC is the latest in a series of claims for the capital gains tax private residence exemption. But, as Peter Vaines explains, it is becoming increasingly difficult to determine whether a property is a ‘residence’ at al
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FeatureTaking care
Paul Philip will be giving the keynote plenary speech at the National Property Law Conference in October. Here, he outlines some of the findings from the SRA’s 2014 Risk Outlook and gives the SRA’s perspective on where firms need to be extra vigilant
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FeatureMaking way
With the economy seemingly on the rise, and the government pushing forward with its plans for HS2, compulsory purchase schemes are back in the spotlight. Richard Flenley guides us through the process
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FeatureChecking it out
The Immigration Act 2014 introduces a raft of substantial changes to UK immigration law. Bethan Owen looks at the new requirements for landlords
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FeatureIn the end
With the economy slowly recovering, the negotiating strengths of commercial landlords and tenants in lease renewal negotiations are changing. Nic Maunder Taylor provides a beginner’s guide to the issues for landlords, tenants, and their advisers
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FeatureSign your name
The Leasehold Reform (Amendment) Act 2014 makes a single, yet important, change to how notices of claim in relation to lease extension and collective enfranchisement can be signed. Richard Bagwell explains
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FeatureNuisance act
The Anti-social Behaviour, Crime and Policing Act 2014 reforms the remedies available to tackle with anti-social behaviour, including the introduction of injunctions to prevent nuisance and annoyance. Jane Plant looks at the key provisions impacting landlords and tenants
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FeatureBreaking up
Paul Clark provides a round-up of recent cases related to commercial landlord and tenant law
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AnalysisSpotlight: CLP Holding Co Ltd v Singh and Kaur
The Court of Appeal considered whether purchasers of VAT-opted freehold property were contractually liable to pay VAT on the purchase price.
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AnalysisTroublesome lease clauses
Recently, the most troublesome lease clauses have been those dealing with termination – specifically break rights. I consider two recent high profile cases that illustrate this point.
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AnalysisUnoccupied properties: tax liabilities
Peter Reekie looks at two recent cases which deal with different possible arguments for potentially avoiding liability for rates on unoccupied properties
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Analysis
Pall Mall Investments (London) Ltd v Gloucester City Council
The district judge upheld the respondent local authority’s unoccupied non-domestic rate demand against the appellant company and rejected the appellant’s argument that the properties were exempt on the ground that non-occupation was the result of dilapidations and the state of the properties was such that occupation was prohibited by law. ...
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Analysis
Henderson v Foxworth Investments Ltd and another
Liquidator of the Letham Grange Development Company sought reduction of a security over the Letham Grange resort near Arbroath in Scotland.
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Analysis
Schroder Exempt Property Unit Trust and another v Birmingham City Council
The High Court held that a landlord was liable to pay business rates on an empty property where a liquidator had disclaimed the lease, despite the fact that the landlord had not taken possession of the property and a guarantor under the lease continued to pay the rent.
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AnalysisSpotlight: Martin Retail Group Ltd v Crawley Borough Council
The Central London County Court has held that a permitted use restriction in a lease breached competition law and was therefore unenforceable.
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AnalysisTown and village greens: UKSC overturns House of Lords decision
Peter Reekie looks at a recent attempt to prevent development taking place on vacant land by applying to register it as a town and village green