Inheritance tax and property: Tread carefully
Guy Abrahams assesses Buzzoni v HMRC, which indicates the court's current attitude towards reversionary lease schemes.
First published in Property Law Journal, 1 July 2013.
Download PDFGuy Abrahams assesses Buzzoni v HMRC, which indicates the court's current attitude towards reversionary lease schemes.
First published in Property Law Journal, 1 July 2013.
Download PDFThe message: Any material variation can discharge a guarantor.
The case: A guarantor has successfully challenged its liability to meet substantial liabilities under a 1981 lease in Topland Portfolio No 1 vs Smiths News Trading (06.06.13).
Read moreEmma Gosling considers some recent cases.
First published in Property Law Journal, 17 June 2013.
Download PDFThe Supreme Court has found in favour of Mrs Prest, with the size of her award at £17.5m remaining unchanged. What is of particular interest in this case, is the interplay of family and corporate law, and the remarks made in the Court of Appeal that the family court could not run by its own set of rules, but must be consistent with other divisions of the High Court. Also, the family judge Th
Read moreDominic Ribet reports on whether the amendments to IHT legislation contained in the recent Budget will lead to any unintended consequences.
First published in Trusts and Estates Law & Tax Journal, June 2013.
Download PDFThe Court of Appeal judgment in Jafton Properties Limited held that sub-let flats used as service apartments were commercial properties. Natasha Rees reports on the effects for tenants.
First published in Solicitors Journal, June 2013.
Download PDFMagnus Hassett looks at recent case developments surrounding TVGs, the meaning of quiet enjoyment and wind farm planning.
First published in Solicitors Journal, 21 May 2013.
Download PDFEurpean Urban St Pancras 2 Ltd v Glynn confirms that a right to park cars on land can be a legal easement. Nikolas Ireland examines the case.
First published in Property Law Journal, 6 May 2013.
Download PDFNatasha Rees looks at interesting legal appeals in the world enfranchisement over the past year, including the prominent Hosebay decision and its implications.
First published in RICS Property Journal, April/May 2013.
Download PDFOliver Wright explains some of the implications of recent adjustments to the planning system.
First published in RICS Property Journal, April/May 2013.
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