Business Property Relief: Scrutiny of services

The result of the Pawson appeal has done little to clarify the criteria for claiming BPR in the case of furnished holiday lettings, as Matthew Woods and Sophie Carter relate ‘It was understood that HMRC were awaiting the outcome of this decision before issuing determinations on a number of other claims for business property relief …
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Case And Legislative Round-Up: Keeping up to date

Leona Briggs and Gary Lawrenson provide a snapshot of recent developments in case law and legislation ‘Watch this space! Although the current position is that all qualifying works in a year are to be calculated as one set of works, we understand an application for permission to appeal out of time has been made by …
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Growth And Infrastructure Act 2013: Unlocking development

Jason Towell outlines the main changes introduced by the Act and discusses how these will affect practice ‘Perhaps the change to the legislation brought about by the Growth and Infrastructure Act that will have the most impact on the amount of development taking place is the power for developers to apply to modify the affordable …
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Landlord And Tenant: Much obliged

Graham Fife reviews the decision in Ridgewood v Valero and its implications for landlord’s obligations ‘Parties negotiating to receive an option which includes positive obligations from the landowner should consider including a covenant by the landowner not to dispose of the property without procuring a direct covenant from the disponee to the beneficiary.’ The High …
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Insolvency Case Study: Disclaimer

Camilla Askaroff discusses a case where a surety was required to take a new lease following disclaimer ‘The principle in Hindcastle does not apply if the landlord takes possession of the premises – this indicates that the landlord regards the lease as ended for all purposes.’ In RVB Investments Ltd v Bibby [2013], a landlord …
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CRC Energy Efficiency Scheme: Establishing order

Nigel Howorth, James Shepherd and Michael Coxall set out the key points to note on the rules for phase 2 and beyond ‘The CRC Energy Efficiency Scheme is a mandatory emissions trading scheme for non-energy intensive large public and private sector organisations.’ The government has finally published a draft order establishing phase 2 of the …
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Advertorial: Dead and buried?

Brian Chrystal examines changes to overriding interests in light of the looming deadline ‘After 12 October 2013, six of the rights classified as ‘overriding’ will lose a degree of their enforceability but not their actual enforceability.’From midnight on 12 October 2013, there is an interesting change taking place with regard to some of the more …
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