2014

Changes to the remittance basis: Osborne leads the charge on non-doms

In his Autumn Statement yesterday, George Osborne announced increases to the remittance basis charge (RBC) paid by long term non-domiciled residents of the UK.

Why is hedonistic regression analysis stirring the enfranchisement world?

During the last year there have been three notable cases that have significantly impacted the enfranchisement profession. The decisions known as 61 Queens Gate, Dolphin Square and 47 Phillimore Gardens are important for leading enfranchisement surveyors to note.

These cases formed the backbone of our recent Annual Enfranchisement seminar, brief details of which can be found below:

Knowing MEES, knowing you

Charlotte Ross discusses breaches of competition law by local authorities, energy efficiency regulations for commercial properties as well as leases and assignment.

First published in Solicitors Journal, 4 November 2014.

Briefing note: The Law Commission's Recommendations in relation to Matrimonial Property, Needs and Marital Agreements

Storage Wars

To avoid unnecessary costs, firms should have clear policies in place for the storage of client documents. says Bryan Shacklady. First published in Solicitors Journal, 21 October 2014.

It's all relative

The Upper Tribunal has recently favoured a more conventional way of working out marriage value for the purposes of an enfranchisement claim. Natasha Rees examines the consequences.

First seen in Property Law Journal, October 2014.

Sunday Times, Ask the Experts

VAT – TOGC – HMRC – good news

You may be able to alter your VAT return and be repaid overcharged SDLT

Overview

Funding UK Investment - HMRC u-turn on loan arrangements for remittance basis users

Overview

Landlord wins relativity appeal

Enfranchisement practitioners have been eagerly awaiting a decision of the Upper Tribunal in the appeal Latifa Kosta v The Trustees of the Phillimore Estate [2014] UKUT 0319(LC) which concerns the issue of relativity.

Sunday Times, Ask the Experts

Collective Enfranchisement: What is included in a claim?

Natasha Rees reviews an Upper Tribunal decision explaining what exactly tenants can include in a claim to collective enfranchisement in addition to the specified premises.

First seen in Property Law Journal, July/August 2014.

Commercial property update

Magnus Hassett and Nikolas Ireland discuss Land Registry practice, leases, M&S's failed appeal, insuring trees and the new capital allowance rules.

First published in Solicitors Journal, 8 July 2014.

Landlord repairs and quiet enjoyment: Parity not priority is paramount

Nikolas Ireland analyses a case requiring the court to balance the competing interests of parties to a lease.

First seen in Property Law Journal, June 2014.

Guest feature: Fiduciary Standards - where next?

Sunday Times, Ask the Experts

The Winds of Change: Recent UK Private-Client Developments.

The UK has seen some dramatic changes in private-client taxation in the last two years. This article focuses on the Finance Act 2013 changes and the Budget 2014 announcements as currently expressed in Finance Bill 2014.

First seen in Irish Tax Review, June 2014

The EU 4th Money laundering directive

Key points for private wealth advisors.

Marks & Spencer PLC-v- BNP Paribas (14/05/2014) - rent apportionment on breaking a Lease during a quarter.

The Message: It is difficult to imply a term into a lease and parties need to spell out the position clearly regarding re-imbursements payments for rent, service charge, sinking fund, and insurance when a Lease can be ended early.

The Case: The Court of Appeal has decided that quarterly rent payable in advance is not normally apportionable if the lease is broken during the quarter.

How practical and careful do real estate transaction solicitors have to be?

The 3 recent break clause cases of Friends Life-v- Siemens Hearing (3 April 2014), Friends Life –v- A&A Express (9 May 2014) and M&S –v- BNP Paribas (14 May 2014) have all highlighted omissions or practical difficulties caused by the drafting of the break clauses in the Leases.

Respectable and responsible tenants, consent to sublet

First published in Property Law Journal, May 2014. Written by Charlotte Ross.

Forsters real estate litigation update

Commercial rent arrears recovery

Commercial property update

Magnus Hassett and Nikolas Ireland discuss whether an injunction is still the appropriate remedy for an interference with property rights, and how to advise business tenants in the face of recent landlord successes.

First seen in Solicitors Journal, 20 May 2014.

Bonus time, Private Client newsletter April 2014

Bonuses have been in the spotlight in recent times and they are certainly not disappearing under the radar of the divorce Courts.

What is a solicitors role?

Avoiding a CATastrophe

As a result of the close geographical and historical ties between Ireland and the UK and the large number of Irish people living and investing in the UK, it is quite common for the UK tax and trust advisor to come across Irish issues.

Sunday Times, Ask the Experts

Planning update: new permitted development rights

Permitted change of use from agricultural building to residential dwelling in force from 6 April 2014.

Flood risk: What is a solicitor's role?

Flood risk investigations are now an intrinsic part of the conveyancing process, but to what extent do solicitors need to advise their clients and what are the implications of forthcoming changes to flood insurance? Hannah Kramer reports.

First published in Property Law Journal, April 2014.

Sunday Times, Ask the Experts

Commercial property update

Landlords should ensure that rent accruing during an administrator's occupation is recovered as an expense to provide the highest rate of recovery possible.

First seen in Solicitors Journal, 11 March 2014.

Sunday Times, Ask the Experts

Charities: A question of confidence

Robert Keylock assesses the implications of Mountstar (PTC) v Charity Commission for charity professionals. First published in Trusts and Estates Law & Tax Journal, January/February 2014.

Judgement day, second article on dilapidations

Jonathan Ross, looks at three cases heard in 2013. First seen in RICS Property Journal, December 2013/January 2014

Service Charges: Heed the terms of the lease

Natasha Rees considers a decision that highlights the importance of complying with correct procedures when seeking to recover service charges.

First seen in Property Law Journal, December 2013/January 2014.