Opinions

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.

The guide to planning lawyers 2013 - 14

Landmines in executing trust and estate plans involving passion assets: From valuation dilemmas to fiduciary push backs

First seen in STEP Journal.

Money's too tight (to mention)…has it become easier to fund a divorce?

HMRC's treatment of specialty debts: an update

H.M. Revenue and Customs have now amended their manual to resile slightly from their previously combative stance on the tax treatment of specialty debts. However, it is clear that HMRC still consider the special treatment of such debts potentially open to challenge.

Commercial property update

Magnus Hassett looks at the forthcoming changes to the rules on recovery of commercial rent arrears, the introduction of a period of temporary rates relief for empty new build commercial property, and HMRC's recent clarification of last year's VAT changes, affecting landlords who let out property for storage purposes. First published in Solicitors Journal, 5 November 2013.