Opinions

Put this one down to experience

The message: Experienced businessmen receive little sympathy from the courts.

The case: The High Court has decided whether a guarantor can delay enforcement on the basis that payment was agreed to be deferred for five years (Spring Finance v HS Real Company, 20.01.11).

Leasehold enfranchisement: Deferment rates in the spotlight..again

Natasha Rees reviews a decision of the Upper Tribunal concerning the correct rate to be applied to leases under 20 years.

First published in Property Law Journal, 24 January 2011.

IOD Personal Wealth Taxation