Opinions

Funding UK Investment - HMRC u-turn on loan arrangements for remittance basis users

Overview

Landlord wins relativity appeal

Enfranchisement practitioners have been eagerly awaiting a decision of the Upper Tribunal in the appeal Latifa Kosta v The Trustees of the Phillimore Estate [2014] UKUT 0319(LC) which concerns the issue of relativity.

Sunday Times, Ask the Experts

Collective Enfranchisement: What is included in a claim?

Natasha Rees reviews an Upper Tribunal decision explaining what exactly tenants can include in a claim to collective enfranchisement in addition to the specified premises.

First seen in Property Law Journal, July/August 2014.

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.