September 2011 #275 – Law Journals

Service Charges: The VAT conundrum

Both landlords and tenants should seek to protect themselves in anticipation of a possible change to the VAT treatment of service charges for common areas. Elizabeth Small and Alastair Robertson investigate ‘HMRC may be forced to alter its policy, and landlords and tenants should keep their respective positions under review.’The First-tier Tribunal has requested a …

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Business Rate Retention: Tax Increment Financing takes a step forward in England

Euan Murray summarises the proposals for BRR and TIF, as well some of the key issues for developers and local authorities to consider in relation to TIF ‘The government consultation proposes amending the current system so that local authorities will instead be able to directly retain a proportion of the business rates generated within their …

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Experts Update: Roles and responsibilities

Julie Gattegno and Jane Turley assess expert immunity and expert determinations following two recent rulings ‘The fact that expert witnesses can now be subject to a claim in negligence should mean better quality advice, with experts ensuring they give well thought out opinions.’A person who is an expert in their field can assume the role …

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Case Update: Rates liability

Local authority failure to notify the valuation officer can be ‘an irrelevancy’ in respect of underlying liability. Martin Dawbney and Nusrat Zar review a recent case ‘Compliance with regulation 42 was ‘an irrelevance’ when a Magistrates Court was adjudicating upon an application for a liability order, despite the potential prejudice caused to ratepayers by a …

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Landlord And Tenant Update: An end to a long-running SAGA?

Dellah Gilbert discusses where the decision in K/S Victoria Street v House of Fraser leaves tenants entering into AGAs and guarantors of such agreements ‘The Court of Appeal agreed with HoF that clause 3.5(iii) of the sale agreement frustrated s24(2)(a) of the Act as its aim was to prevent the release of HoF from its …

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Water: Are our worries going down the drain?

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With the coming into force of The Water Industry Regulations 2011 Gemma James examines whether this marks the end of our worries about drainage ‘Responsibility for, and rights to use, lateral drains and shared private sewers are sometimes set out in title deeds, but ultimately, in practice, the users of these lateral drains and private …

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CRC: Proposals for reform

Caroline May provides an overview of the proposed amendments designed to simplify the CRC ‘In August 2010, the government commenced a review of the CRC in response to industry criticism that the scheme was too complicated, bureaucratic and costly.’On 30 June 2011, proposed amendments to the CRC Energy Efficiency Scheme (formerly the Carbon Reduction Commitment) …

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