Opinions

Warning to landlords after court ruling: Emma Gosling writes for News On The Block

A recent case highlights the problems that can arise when drafting lease terms, and is likely to be welcomed by tenants, argues Emma Gosling.

Key developments in commercial landlord and tenant law 2018

Kathryn Copeland reviews the key developments in commercial landlord and tenant law in 2018.

Could new leasehold laws affect my investment? Lucy Barber writes for the Financial Times

I am investing in property in London and have a concern that one or two of the apartments I am buying will be leasehold. I realise that there is a government consultation coming up. Should I expect changes to the laws around leaseholds after that?

Offshore income gains and “not-so-protected” settlements: an unwelcome announcement from HMRC

HMRC has surprised many with a statement that the government does not intend to remedy a defect in the tax treatment of offshore income gains arising in non-resident trusts.

Double Trouble: Patrick Harney and George Mitchell write for the STEP Journal

Head of Private Client, Patrick Harney, and senior associate, George Mitchell, have co-authored an article published in the November edition of the STEP Journal.

Civil answer to civil partnership question: Jonathan Lyness writes for Professional Adviser

Associate in the Family team, Jonathan Lyness, writes for Professional Adviser on the wider context of civil partnerships for opposite-sex couples.

As the government prepares to legislate to allow opposite-sex couples to enter into civil partnerships, Jonathan considers the similarities and differences with marriage, as well as the continuing financial vulnerability of cohabitees.

Ardmore Construction v HMRC – deduction of UK income tax and source of loan interest

Xavier Nicholas and George Mitchell write for the International Law Office (ILO) on the Court of Appeal's decision in Ardmore Construction v HMRC.

Effectiveness of energy performance certificates called into question

Senior Associate, Edward glass, was quoted by Property Week in an article discussing the effectiveness of energy performance certificates (EPCs) following the end of a government consultation.

Autumn Budget 2018: Not as bad as feared and indeed relatively generous

Key issues for people and businesses who are interested in real property

Taxing changes afoot for foreign buyers

Proposals announced by Theresa May could see stamp duty land tax increased for foreign buyers of English residential property.

Elizabeth Small, partner in our Real Estate and Corporate Tax team, examines the detail in her latest article for Estates Gazette.