All Property articles – Page 42
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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
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Analysis
Lie v Mohile
The Court of Appeal held that a court was wrong to find that a partnership between two medical practitioners had terminated and, accordingly, that an application for a new business tenancy had failed.
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Analysis
R (on the application of Barkas) v North Yorkshire County Council
The Supreme Court considered the issue of whether land in Whitby should be registered as a town or village green under section 15 of the Commons Act 2006.
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Analysis
Marks and Spencer plc v BNP Paribas Securities Services Trust Company (Jersey) Ltd
The claimant tenant exercised a break clause in its lease with the defendant landlords. The judge implied a term which enabled the tenant to get back that part of the advance payment of rent which related to a period after the break date by when the lease would have been ...
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News
Law Society raises concerns over Lender Exchange
The Law Society has raised concerns over the new Santander Conveyancing Panel Portal, now known as Lender Exchange
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NewsNew mortgage rules came into force on 26 April
Homebuyers will face tougher checks before being granted a mortgage, under the changes that came into force on 26 April, folloeing the FCA’s mortgage market review
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NewsLand registry update
The Law Society has responded to the government’s consultation on the introduction of a Land Registry service delivery company, warning that the proposals could undermine the integrity of the register.
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FeatureAfter the flood
Insurance for properties at risk of flooding has been uncertain since the end of the ‘Statement of Principles’ last year. The new ‘Flood Re’ arrangement seems to offer light at the end of the tunnel, but, asks Jo Morgan , will it be fit for purpose?
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News
New capital allowances practice note
From 1 April 2014 for corporation tax payers and 6 April for income tax payers, capital allowances, which allow for tax relief for fixtures in property, must be identified and documented at the point at which commercial properties are bought or sold, or they will be lost forever. ...
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FeatureEnergy bar
Prospective legislation in the Energy Act 2011 could mean that from April 2018 landlords cannot let environmentally inefficient properties. Karin Horsley and Joanne Anderton outline the steps to take now