Blog
Kingsley Napley’s Medical Negligence Team ‘walks together’ with the Dame Vera Lynn Children’s Charity
Sharon Burkill
21 March 2023
Are you avoiding property inheritance tax?
Those born between the years 1946 – 1964 (often referred to as ‘baby boomers’) are set to pass on £2.1 trillion of housing wealth in the coming decade.
13 March 2023
Biodiversity Net Gain: friend or foe?
The 10% mandatory Biodiversity Net Gain (BNG) requirement for new developments is fast approaching. Defra (Department for Environment, Food and Rural Affairs) confirmed last week that enforcement is expected to commence from November 2023. Whilst some of the detail is awaited in secondary legislation, the ongoing consultation period has revealed how this might affect developers in practice.
7 March 2023
Update on the requirements on commercial landlords to meet the minimum Energy Efficiency Standards
As of 1 April 2023, commercial landlords will need to make sure their property has an Energy Performance Certificate (EPC) rating of at least E or face possible penalties. The government estimates that in order to meet this standard the percentage of commercial properties in the UK that will need to be upgraded will increase from around 10% to around 85%.
22 February 2023
Supreme Court and service charge certificates - pay now, argue later
In the case of Sara and Hossein Asset Holdings Ltd v Blacks Outdoor Retail Ltd the Supreme Court upheld by a 4:1 majority the Landlord’s claim for unpaid service charge and that the service charge certificate was conclusive as to the sum following certification that the Tenant was liable to pay. However despite the lease having a set-off provision prohibiting any right to set-off or counterclaim, the Supreme Court held that Blacks/the tenant was not entitled to withhold payment but such wording did not prevent the tenant’s right to dispute the service charge bill and if necessary seek repayment - its purpose was solely to prevent the Tenant from withholding payment.
10 February 2023
SDLT - Black and White, or (50) Shades of Grey?
Matt Spencer and Charlotte Jeanroy published in ThoughtLeaders4 Private Client Tax Magazine discussing Stamp Duty Land Tax (SDLT).