2013

29 November 2013

HMRC's treatment of specialty debts: an update

H.M. Revenue and Customs have now amended their manual to resile slightly from their previously combative stance on the tax treatment of specialty debts. However, it is clear that HMRC still consider the special treatment of such debts potentially open to challenge.

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5 November 2013

Commercial property update

Magnus Hassett looks at the forthcoming changes to the rules on recovery of commercial rent arrears, the introduction of a period of temporary rates relief for empty new build commercial property, and HMRC's recent clarification of last year's VAT changes, affecting landlords who let out property for storage purposes. First published in Solicitors Journal, 5 November 2013.

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1 November 2013

Dilapidations in the dock

In the first of a two-part article on dilapidations claims, Jonathan Ross examines why they seem to be on the increase and presenting courts with ever more problematic issues. First published in RICS Property Journal, November 2013

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10 October 2013

Use as a private dwelling may prevent sub-letting

The Message: Sometimes it is better to leave an issue well alone.

The Case: The Upper Tribunal has determined whether a flat let to the lessee for use as a private dwelling can be sub-let (Burchell-v-Raj Properties Limited (23 September 2013)).

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9 October 2013

Testamentary capacity: Satisfying banks v Goodfellow

Simon v Byford demonstrates that the courts will not set aside lightly a will because the testator has failing cognitive faculties. Harriet Atkinson and Zahra Kanani analyse the case.

First published in Trusts and Estates Law & Tax Journal, October 2013.

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30 September 2013

Hastings-Bass: The diverging approaches of England and Jersey

Earlier this year the Supreme Court issued its ruling in the linked cases of Futter and Pitt ([2013] UKSC 26) which clarified and, in doing so, restricted 'the rule in Hastings-Bass' which allows trustees to have their actions set aside in certain circumstances. Emily Exton and Guy Abrahams discuss.

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26 July 2013

Need for peace and quiet leaves car auction firm fuming

The message:  Location dictates whether noise is a nuisance.

The case:  The Court of Appeal has emphasised the character of the locality is important in deciding whether a business is causing a nuisance, in Merthyr Tydfil Car Auction vs Thomas (11.07.13).

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12 July 2013

Take it away, boys: fixtures are not part of land

The message: a tenant can remove substantial plant and equipment from premises.

The case: In an important case for tenants who cease to trade, the court has clarified the law with regard the removal of fixtures and fittings, in Peel Land & Property (Ports No 3) vs TS Sheerness Steel (14.06.13).

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9 July 2013

Residential Property update:

Natasha Rees and Emma Gosling assess the changes to residential service charges in the light of cases on notification requirements, time limits and consultation before qualifying works.

First published in Solicitors Journal, 9 July 2013.

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28 June 2013

Don't bank on guarantor in case of alterations

The message: Any material variation can discharge a guarantor.

The case: A guarantor has successfully challenged its liability to meet substantial liabilities under a 1981 lease in Topland Portfolio No 1 vs Smiths News Trading (06.06.13).

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12 June 2013

Supreme Court ruling : Petrodel v Prest [2013] UKSC 34 - Newsflash

The Supreme Court has found in favour of Mrs Prest, with the size of her award at £17.5m remaining unchanged.  What is of particular interest in this case, is the interplay of family and corporate law, and the remarks made in the Court of Appeal that the family court could not run by its own set of rules, but must be consistent with other divisions of the High Court.  Also, the family judge Th

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10 June 2013

Deal with liabilities before death

Dominic Ribet reports on whether the amendments to IHT legislation contained in the recent Budget will lead to any unintended consequences.

First published in Trusts and Estates Law & Tax Journal, June 2013.

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9 June 2013

What is a flat?

The Court of Appeal judgment in Jafton Properties Limited held that sub-let flats used as service apartments were commercial properties. Natasha Rees reports on the effects for tenants.

First published in Solicitors Journal, June 2013.

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21 May 2013

Commercial property update

Magnus Hassett looks at recent case developments surrounding TVGs, the meaning of quiet enjoyment and wind farm planning.

First published in Solicitors Journal, 21 May 2013.

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28 April 2013

Home truths

Natasha Rees looks at interesting legal appeals in the world enfranchisement over the past year, including the prominent Hosebay decision and its implications.

First published in RICS Property Journal, April/May 2013.

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27 April 2013

A welcome change?

Oliver Wright  explains some of the implications of recent adjustments to the planning system.

First published in RICS Property Journal, April/May 2013.

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19 March 2013

Capacity limit: could your clients will be challenged?

Hawes provides further guidance on the circumstances where a will drafted by an experienced solicitor may be challenged . So how much clearer are practitioners about their duties, ask Emily Exton and Katherine Robinson.

First published in Solicitors Journal, 19 March 2013.

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12 March 2013

Commercial property update

Magnus Hassett considers current trends in lease renewals, a recent case on nuisance convenants, the most recent revision to the energy efficiency scheme, and when the court will re-draft a document.

First published in Solicitors Journal, 12 March 2013.

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2 March 2013

The new holy grail?

Patrick Harney, Spencer Clarke and Holly Jones consider the potential of UK family investment companies in light of the recent petrodel case.

First published in Step Journal, March 2013.

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