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.

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.

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

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.

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

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

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

Sunday Times, Ask the Experts

Sunday Times, Ask the Experts

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.