Opinions

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.

Landlord repairs and quiet enjoyment: Parity not priority is paramount

Nikolas Ireland analyses a case requiring the court to balance the competing interests of parties to a lease.

First seen in Property Law Journal, June 2014.

Guest feature: Fiduciary Standards - where next?

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

The EU 4th Money laundering directive

Key points for private wealth advisors.

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