Dec 21, 2022 Rising energy costs and commercial lease terms By Hedley Tipton Having battled through an unprecedented pandemic to a now contracting UK economy and with inflation at a 40-year high, lower energy costs...
Nov 16, 2022 Tenants: ECTEA deadline approaches By Vivien Zhu Tim Allen As reported in our earlier post, the Register of Overseas Entities (ROE) came into force in the UK on 1 August 2022 through the new...
Oct 18, 2022 “Mini” Budget 2022: U-turn on tax measures By Miranda Cass On 17 October, in a bid to stabilise financial markets, new Chancellor, Jeremy Hunt, released an Emergency Statement which makes several...
Aug 02, 2022 The Economic Crime (Transparency and Enforcement) Act By Jessica Ebhomenye Are you an overseas entity that owns properties in the UK or has a lease of more than seven years relating to UK properties? If so, from...
Jun 23, 2022 If you build it they will come… By Teresa Edmund The Estates Gazette and Bidwells conference held in Westminster this week had the intriguing title ‘Creating a Scientific Superpower’....
Feb 25, 2022 VAT treatment of termination payments, including break fees By Rachel Arnison Julia Cockroft HMRC have (finally!) published their long awaited guidance on the VAT treatment of early termination fees (including break fees) and...
Jan 28, 2022 VAT on break payments: to pay or not to pay? By Dhara Mulumudi A recent judgment from the Scottish Court of Session has considered the impact of HMRC’s Revenue and Customs Brief 12 (2020) (“RCB 12/20”...
Jan 27, 2022 Real estate and the value of building data By Tim Allen It was a pleasure to work with my colleague Toby Headdon on a brief article for our "value in data" series. We looked at how data is...
Jan 27, 2022 Recognising the potential value of data in real estate By Tim Allen The pressure on investors and property managers to consider investing in technology in order to collect and extract value from building...
Dec 07, 2021 Can people in glass houses...have a claim in nuisance? By Dhara Mulumudi It is a longstanding legal principle that overlooking in itself will not provide a cause of action in private nuisance claims. This may...
Sep 29, 2021 Landlord's attempt to overturn Caffè Nero CVA fails... By Bristows The High Court has today given judgment in the insolvency case of Young v Nero Holdings Ltd [2021] EWHC 2600 (Ch), determining that the...
Feb 11, 2021 Lose lose for the high street? By Tim Allen Robert Jenrick's plans to allow blanket redevelopment of retail to residential under permitted development rights continue to cause...