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.Download PDF
Jonathan Ross, looks at three cases heard in 2013. First seen in RICS Property Journal, December 2013/January 2014Download PDF
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.Download PDF
Landmines in executing trust and estate plans involving passion assets: From valuation dilemmas to fiduciary push backs
First seen in STEP Journal.Download PDF
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.Download PDF
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.Download PDF
In the first of a two-part article on dilapidations claims, Jonathan Ross examines why they seem to be on the increase and presenting courts with ever more problematic issues. First published in RICS Property Journal, November 2013Download PDF
The Message: Sometimes it is better to leave an issue well alone.
The Case: The Upper Tribunal has determined whether a flat let to the lessee for use as a private dwelling can be sub-let (Burchell-v-Raj Properties Limited (23 September 2013)).Read more