Blog
Biggest EU Digital Shake-Up Since GDPR? What Businesses Need To Know
Christopher Perrin
22 May 2014
Break clauses breaking the bank?
The anticipated appeal of the High Court’s decision in Marks and Spencer plc (“M&S”) v BNP Paribas Securities Services Trust Company (Jersey) Ltd (“BNP Paribas”) was heard by the Court of Appeal on 25 March 2014.
25 March 2014
The budget and its effect on purchases of residential properties for UK and foreign investors
Last week, the Chancellor made some important announcements concerning Stamp Duty Land Tax (SDLT) and Annual Tax on Enveloped Dwellings (ATED) which may impact on how a residential property is purchased and held and may act as a deterrent to overseas nationals investing in UK property in particular.
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.
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.