Capital Allowances: Fixtures in property

John Challoner and Kristy Cooper review the new rules in relation to claims for capital allowances on fixtures transferred as part of a property ‘HMRC announced in the 2011 Budget that it would consult on changes to the capital allowances legislation in relation to fixtures.’When enacted, the Finance Act 2012 will amend the rules in …
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Administration: A question of timing

The recent decision in Luminar has confirmed that where rent is due prior to the date of an administration, it will not be an expense. Mark Reading analyses the court’s findings ‘Administrators will continue to delay putting a company into administration until after a quarter day, where the quarter day is imminent, in order to …
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Town And Village Greens: Reinforcing the green belt

Gary Pickard looks at some recent cases and the issues to be considered when buying or taking security over open land. ‘A town or village is not limited to a small, chocolate box village green but can consist of any land.’ The last year or so has seen a flurry of cases coming through the …
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Changes To The Construction Act: Payment, adjudication and suspension

Jack Cantwell and Amy Gregory review the amendments brought about by the Local Democracy, Economic Development and Construction Act ‘The New Act has brought about a major change to construction contracts by repealing the entirety of s107 of the Old Act. This section previously stated that a construction contract must be evidenced in writing.’ The …
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Planning And Environment Focus: Planning and environment focus

The end of March has seen a wealth of planning and environmental initiatives coming from government, including the Budget 2012 and NPPF. Juliet Munn investigates ‘The Chancellor was damning in his description of the current planning regime and stated that the current planning process was holding back development in the UK.’ Budget 2012 On 21 …
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Construction Focus: Construction focus

John Starr contemplates whether legal privilege applies to a claims consultant, and the assignment of causes of action ‘Claims consultants and those that instruct them should be aware that communications between them are unlikely to be privileged from disclosure unless created in anticipation of proposed litigation.’ Be careful whom you consult There has been a …
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