2013

The guide to planning lawyers 2013 - 14

Landmines in executing trust and estate plans involving passion assets: From valuation dilemmas to fiduciary push backs

First seen in STEP Journal.

Money's too tight (to mention)…has it become easier to fund a divorce?

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.

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.

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

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)).

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.

Landlords beware: No guarantees after a material variation

The judgement in Topland provides a timely reminder to commercial property landlords and their lawyers who have guarantees in place against their tenants, says Nikolas Ireland.

First published in Solicitors Journal, 24 September 2013.

Family Investment Companies: Prest v Petrodel resources ltd .

Are family investment companies still a viable alternative to trusts?

First seen in STEP Journal.

Regulation of private investigators

The regulation of private investigators should raise industry standards, says Bryan Shacklady, but solicitors must remain vigilant

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).

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).

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.

Christie's Bulletin for Professional Advisors

Harriet Atkinson discusses Family Constitutions.

Inheritance tax and property: Tread carefully

Guy Abrahams assesses Buzzoni v HMRC, which indicates the court's current attitude towards reversionary lease schemes.

First published in Property Law Journal, 1 July 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).

Residential service charges: Where are we now?

Emma Gosling considers some recent cases.

First published in Property Law Journal, 17 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

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.

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.

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.

Easements by prescription: Just what the doctrine ordered

Eurpean Urban St Pancras 2 Ltd v Glynn confirms that a right to park cars on land can be a legal easement. Nikolas Ireland examines the case.

First published in Property Law Journal, 6 May 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.

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.

Are you apportioning rent correctly?

Rosalind Cullis discusses.

Options to recover arrears

Squatters - options for removal

Forsters Factsheet

Beyond repair: increased rights for landlords to recover maintenance costs

Tenants disputing service charges will no longer be able to rely on landlords' failure to consult unless they can show detriment, says Natasha Rees.

First published in Solicitors Journal, 26 March 2013.

CRC Energy efficiency scheme, Easing the administrative burden

Hannah Kramer examines whether the DECC's proposals will create a simplified CRC.

First published in Property Law Journal, 25 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.

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.

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.

Local plan knocks wind out of inspector and secretary of state

The message: The national need for renewable energy does not take priority over planning considerations.

Construction of contracts: Unfavourable bargains

A recent case has demonstrated that the courts will not construe a contract so as to re-write an unfavourable bargain as Nikolas Ireland finds out.

First published Property Law Journal, 25 February 2013.

Equality at last? Paying attention to the Marriage (same couples) bill

Marriage is more than mere attorneyship, but to properly advise clients lawyers need to pay close attention to the Marriage (Same Sex Couples) Bill.

First published in Solicitors Journal, 19 February 2013.

One giant leap for mankind? Same sex couples

First published in BritishAmerican Business, Vol III, 2013.

Planning performance: towards a redefinition of localism

Assessing local authorities' planning performance under the proposed Growth and Infrastructure Bill will lead to policitcal resentment as much as legal confusion, says Oliver Wright.

First published in Solicitors Journal, 15 January 2013.

STEP Boston Lunch meeting:

Navigating the transatlantic minefield! How significant UK tax changes affect US persons with UK connections.

Residential property taxation: Calm after the storm

Xavier Nicholas examines the draft legislation released on 11 December 2012.

Buying a property from a receiver - what you need to know

Forsters Factsheet.