Blog

14 May 2021

Westminster removes affordable housing requirements for hotels

Westminster City Council published its City Plan on 21 April 2021, deleting the controversial requirement for hotel development to make provision for affordable housing. The proposed policy threatened to further hamper the creation of much needed visitor accommodation within central London.

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4 May 2021

Should I care about corporate governance? – a guide for SMEs, owner-managed businesses and family companies

On 22 April 2021, the European Confederation of Directors Associations published its updated Corporate Governance Guidance and Principles for Unlisted Companies in Europe (the “Guidance”), originally published in 2010. Here we summarise some of the key points set out in the Guidance and explain why corporate governance should not be ignored by SMEs, owner-managed businesses and family companies.

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4 May 2021

Good and bad news for retail landlords and tenants

Hammerson, one of the UK’s largest shopping centre owners, has stated it expects to cut rents for retail tenants by 30% as they are too high, there have been two Court Judgments which reflects the current state of the retail market. They both relate to Units within the Westfield Centre at Shepherds Bush, the largest retail and leisure destination in Europe.

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29 April 2021

Electric Vehicle Charging Points - Quick Guide

The roll-out of Electric Vehicle Charging Points (EVCPs) across the UK is only going to continue to gather speed, with the government’s announcement last year of a ban on the sale of new petrol and diesel cars, to take effect from 2030. In this briefing we set out an overview of the key issues and questions for property owners to consider in relation to EVCPs.

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21 April 2021

When is a flat not a flat? When it’s too small to live in

When it comes to creating new residential property through permitted development rights, bigger really is better. In February 2021, the Planning Inspectorate rejected a proposal under permitted development rights to convert a chip shop in Leicester into three flats on the basis that the internal space would be too small to constitute dwellinghouses.

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21 April 2021

Off Payroll Working Rules (IR35) – nearly a month into the new regime

On 6 April 2021 new rules came into effect for individuals who use their own personal service company (PSC) to sell services to clients, and the client companies that engage them. HMRC are keen to tackle "disguised employment" situations where an individual is de facto employed by a client. This is in part due to the tax and NIC savings made by the individual and the client by treating their relationship as a "client-contractor" one rather than an "employer-employee" one.

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14 April 2021

Freeports – the good, the bad or the ugly?

There has been much discussion over recent months about the advantages and disadvantages of freeports and the Chancellor’s Spring Budget which announced the creation of eight freeports in the UK has only increased such speculation. Tax reliefs, enhanced trade and infrastructure development vie with claims of money laundering and tax evasion. In this article, we consider the pros and cons of freeports and what the proposed tax reliefs actually comprise.

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