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.
Download PDFMagnus 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.
Download PDFNikolas 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.
Download PDFThe 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
Download PDFKey points for private wealth advisors.
Download PDFThe 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.
Read moreThe 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.
Read moreFirst published in Property Law Journal, May 2014. Written by Charlotte Ross.
Download PDFCommercial rent arrears recovery
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