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When a construction dispute arises and a pay less notice is issued, the Housing Grants, Construction and Regeneration Act 1996 requires that the notice should specify the sum considered to be due and the basis on which that sum is calculated. In a recent...
Can a building which incorporates parts of structures previously on the same site be described as 'new'? In upholding an enforcement notice that required total demolition of three residential buildings, constructed in breach of planning control, the Court...
There is a widespread belief that every UK company director has to file a tax return. Indeed, the Government's own website suggests that being a company director alone means you should register for self-assessment and file a tax return annually. However,...
The distinction between tenancies and licences to occupy premises is crucial but not always easy to draw. A High Court case where this proved central concerned an agreement by which a security company allowed a man to occupy a vacant office block in order...
If your business issues vouchers, you should be aware that the VAT regime will change significantly on 1 January 2019. From that time, the VAT treatment of a voucher will depend on whether it is a 'single purpose' voucher or a 'multi-purpose' voucher. A...
When the owner of a property that had been designated as a house in multiple occupation (HMO) by his local council in 2001 chose to challenge that ruling some 15 years later, the council refused to review the decision. The property owner claimed to have had...
In a decision that will be essential reading for property professionals, the High Court has ruled that landlords who invoke the statutory commercial rent arrears recovery (CRAR) regime may thereby waive any right they have to forfeit leases. Landlords who...
It is fair to say that HM Revenue and Customs (HMRC) take a hard line when it comes to non-payment or late payment of taxes due. Unless the taxpayer can show a 'reasonable excuse' (which in practical terms means a really compelling reason) for the delay,...
An increasing number of local authorities run licensing regimes to ensure the quality of accommodation provided in Houses in Multiple Occupation (HMOs). An important High Court ruling has, however, established that licence fees levied on landlords must not...
One of the motivations for setting up a limited company is that the risk for the shareholders is limited to the investment they have made in the company's shares. A quietly launched consultation document issued by HM Revenue and Customs (HMRC), which...