Commercial Real Estate

17 March 2014

Capital allowances - create a pool to avoid taking a bath

Since April 2012, it has been a requirement that in order for a buyer to claim capital allowances on a commercial property, it must have fixed the value of that qualifying expenditure with the seller, usually by means of a tax election under s198 of the Capital Allowances Act 2001.

Neil McAlister

11 March 2014

Key considerations when exercising a break clause

Following on from last week’s blog and checklist,  Break Clauses in Commercial Property, this blog summarises two of the key recent cases in this area, relating to the payment of sums due as well as highlighting some of the commercial aspects to bear in mind when a right to exercise a break clause in a lease is on the horizon.

3 March 2014

Break clauses in commercial property

Break clauses are a common part of the commercial landscape during negotiations for the grant of a lease of commercial property.  Daniel Moan explains.

13 January 2014

Changes to the law of distress – more red tape for landlords?

Distress is an ancient remedy whereby a landlord can instruct bailiffs to enter the demised property to seize the tenant’s goods when the tenant is in arrears of rent. On 6 April 2014 this age old law will be abolished and following the implementation of Part 3 of the Tribunals Courts and Enforcement Act 2007, a new statutory regime for Commercial Rent Arrears Recovery (CRAR) will come into force.

22 November 2013

Vacant retail property - how to deal with unwanted Christmas traders

Rogue traders are hoping to cash in on the Christmas spirit. So at a time when vacant retail premises are at all-time high, property owners and retailers need to take extra care of their empty units or there is a risk that they will fall victim to ‘fly traders’ looking for the ultimate in rent-free “pop up” shops. Caroline DeLaney discusses.

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