Opinions

15 January 2014

Charities: A question of confidence

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.

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3 January 2014

Service Charges: Heed the terms of the lease

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.

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29 November 2013

HMRC's treatment of specialty debts: an update

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.

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5 November 2013

Commercial property update

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.

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1 November 2013

Dilapidations in the dock

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 2013

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10 October 2013

Use as a private dwelling may prevent sub-letting

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)).

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