Latest News

Anyone who has bought a new build property will be familiar with a 'snag list' of items that should be rectified. Normally these don't present too many issues, but when the snags are significant, and the new build is one in which there is a landlord who is...
Collecting debts is often a long and arduous process, but the use of bankruptcy proceedings can be an effective means of bringing matters to a head. That was certainly so in one case in which a businessman tried, but failed, to avoid bankruptcy in respect of...
When a landlord appointed agents to manage properties in London, it did so under an agreement for 12 months, which was specified to continue on a yearly basis until terminated by either party giving the required notice. The landlord failed, however, to give...
There are all sorts of things one can do with trading losses under Corporation Tax (CT), but the fall-back position is that losses can be carried forward and set against the next available profits 'of the same trade'. That sounds very simple...and...
A landlord that ignores the potential for problems caused by the activities of its tenant does so at its peril, as a recent case demonstrated conclusively . It concerned a company that recycled mattresses on a site it rented. It lacked any sort of...
Business owners that fail to take legal advice and occupy premises on an uncertain basis are always at risk. In a High Court case exactly on point , a business college found itself locked out of its office block and embroiled in a costly dispute with the...
The additional rate of Stamp Duty Land Tax (SDLT) is payable on purchases of 'additional dwellings' such as buy-to-let properties. A recent case dealt with the SDLT implications of the 2015 purchase of a house which the purchaser (a company) intended to...
Obtaining planning permission is often a tricky process and the delight in getting permission can be tempered by the local council adding a 'pre-commencement' condition specifying something that must be done. The result is a planning permission granted but...
When a landlord appealed against his prosecution for breaking a planning enforcement notice with regard to a house in multiple occupation (HMO) he owns, he used a rather novel argument to justify exceeding the limitation on the number of residents of the...
The rules governing the taxation of termination payments have been tightened with effect from 6 April 2018 by means of legislation to amend Chapter 3, Part 6 of the Income Tax (Earnings and Pensions) Act 2003 . Hitherto, where the employee's contract of...