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Construction Industry VAT Changes Ahead

Businesses in the construction industry are reminded that on 1 October 2020 the new VAT domestic reverse charge will come into force. This is being introduced as an anti-fraud measure and will see a major change in accounting for VAT on some construction...

Who Pays the Rates?

When a company that is the tenant of a property goes into liquidation, it is normal for the liquidator to disclaim the lease on the premises. Business rates must be paid by the 'person entitled to possession of the property' ( Local Government Finance Act...

Tenancy Deposit Protection Schemes - Rules

If you are a landlord it is vital that you are aware of the requirement that all deposits taken by landlords and letting agents for Assured Shorthold Tenancies (AST) in England and Wales must be protected by a tenancy deposit protection scheme. There are...

Landlords - Dealing With Pre-Pack Tenants

Businesses in financial difficulties are increasingly seeking ways of ridding themselves of extra costs and, in many cases, premises let in more promising economic times are viewed as a substantial and avoidable liability, especially for businesses which...

Mixed Premises - Legal Status

Living ‘above the shop’ is quite common in the small business sector and where the premises are rented, the lease will cover both the business and residential parts of the property. However, the statutory basis for repossession is quite different...

The Duty to Manage Asbestos - HSE Guidance

According to statistics provided by the Health and Safety Executive (HSE), asbestos is the single greatest cause of work-related deaths in the UK. Every year 1,000 people who have been involved in carrying out building maintenance and repair work die as a...

Termination of Leases - Tips for Tenants

Disputes over break clauses in commercial leases are a continuing source of work for the courts. For tenants seeking to break their leases, here are some pointers: Make sure any notice to break the lease is issued by the right person. This may strike...

Removing or Modifying Covenants Over Land

  Covenants over property are a potential nightmare for developers but fortunately there are circumstances in which a covenant can be removed. If the beneficiaries of the covenant for which removal is sought cannot be persuaded by...

When is an Environmental Impact Assessment Necessary?

The The Town and Country Planning (Environmental Impact Assessment) (England and Wales) Regulations 1999 apply to any development likely to have significant effects on the environment by virtue of its size, nature or location. If a Local Authority fails...

Compensation for Loss of Light

Following a recent case in which a dispute regarding a property owner’s right to light was unexpectedly dealt with by the granting of an injunction against a developer, a more recent case has offered guidance on how much compensation might be payable...

Termination of Leases - Tips for Landlords

When tenants seek to vacate premises, reduce the size of their premises or renegotiate their leases, problems can be created for landlords. Here are some tips for landlords to help deal with tenants when a break clause in a lease is looming: Be ready....

Understanding Options

People who want to buy a property but do not currently have the means to do so, or who simply want to be guaranteed the opportunity to buy it during a specified period or at some future date, will often undertake an option agreement with the owner. Under...

Stamp Duty Land Tax: Beginner's Guide

Stamp Duty Land Tax (SDLT) is a self-assessed tax. The onus is on the taxpayer to make the necessary land transaction return, calculate the tax and pay it across. This is a fundamental change. The old Stamp Duty regime taxed documents, so it was...

Options and Pre-emption Rights

Prospective purchasers and vendors of land frequently wish to ‘lock in’ the other party to the deal and the means by which this is done will normally involve the prospective vendor either giving the prospective purchaser an option to purchase the...