The British Government has announced an extension to the restrictions imposed last year on landlords’ options for enforcing the terms of their commercial tenants’ leases. On 16 June 2021, the Government announced in a press release that commercial tenants would benefit…
The Law Commission has recently announced plans to reform the English leasehold property system. The stated intention behind the Law Commission’s proposals is to make the system easier to use and more comprehensive for the parties involved. The Leasehold Reform (Ground…
The lockdowns of 2020 brought with them a number of legislative and procedural changes, particularly in connection with recovering debt and the possession of property, both commercial and residential. The government had said that further restrictions would be lifted in…
This article is part two of a trilogy on dilapidations by Simon Hartley (Partner, Head of Property Litigation at RadcliffesLeBrasseur LLP), co-authored by Andy Crook (Partner at Mercer & Hole). This article first featured in Estates Gazette on 20 February…
This article is part one of a trilogy on dilapidations by Simon Hartley, (Partner, Head of Property Litigation at RadcliffesLeBrasseur LLP), David Blackmore (Director at Blackmore Consultancy) and Edward Shaw (Director at Savills). The article first featured in Estates Gazette…
The March 2021 Budget extended the Stamp Duty Holiday which will now end on 30 June 2021 with a further transition period for the nil rate band. This briefing explains the changes made to Stamp Duty Land Tax (SDLT) during…
The Chancellor’s Budget 2021 (3 March) was somewhat less dramatic than the expected increase in capital taxes. There was however no reprieve for the proposed weighty surcharge additions to the Stamp Duty Land Tax (‘SDLT’) regime in the UK applicable…
Following yesterday’s announcement from the Chancellor, click here for a full summary of the Budget and here for our Tax Tables summarising tax changes. To the casual observer, the first Budget of 2021 appeared to have been fully revealed before the…
Reduced rates of Stamp Duty Land Tax (SDLT) will apply for residential properties completing between 8 July 2020 until 31 March 2021. The following rates apply for: First time buyers Purchasers who are not first time buyers but this being the only property…
The reduction in Stamp Duty Land Tax (SDLT) rates (commonly known as the SDLT holiday) has been widely discussed in the media. (See also our briefing). It is worth nothing that HMRC has also previously announced an extension to the…
