Updates
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News
Government consults on data on land control
The Ministry of Housing, Communities and Local Government has published a call for evidence on its proposals to improve the transparency of contractual mechanisms, such as land options
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News
Government responds to the public consultation on the European Electronic Communications Code
In 2019, the government consulted on its proposed approach to implementation of the European Electronic Communications Code Directive.The government has now published its reponse to the consultation
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News
Government publishes new voluntary Code of Practice for the commercial property sector
The code, published on 19 June 2020, is intended to reinforce and promote good practice in relationships between landlords and tenants as they deal with the income shocks caused by the COVID-19 pandemic
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CLLS updates commercial development management agreement
The City of London Law Society has launched the second edition of its development management agreement (with ancillary asset management services)
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News
IFRS 16 and its impact on real estate leases
A change introduced on 1 January 2019, makes significant changes to lease accounting for affected commercial tenants, which is likely to influence the length of leases taken by tenants in future and impact tenants’ earnings and liabilities, with consequential effect on covenant tests
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News
New guidance on minimum energy efficiency standards for non-domestic property
In February, the government released new guidance on the operation of the regulations behind the minimum energy efficiency standards for non-domestic property, coming into force in April 2018. Warren Gordon outlines the key points of the guidance
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News
Capital allowances update
Capital allowances specialist and Law Society partner, Catax Solutions, provides an update on the new capital allowances regime, five months after the changes came into force
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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. ...