Real estate

New Code gives telecom operators the upper hand

Mobile technology is one of the fundamental building blocks of the country’s digital infrastructure. At the moment, the relationship between landowners and telecoms operators is governed by a Code originally drawn up in 1984 and which, most commentators agree, has long outlived its usefulness given the huge advances in digital technology in the intervening years.

What is a virtual tenancy?

People need space to live, businesses need space to work, technological advances mean that many businesses’ space needs are minimal. In an increasingly digital economy, certain businesses – especially fledgling or smaller businesses – can be run from a single laptop. This could be anywhere from a coffee shop to the entrepreneur’s kitchen table.

Business Rates: Good news for developers

On 1 March, the Supreme Court overturned the previous judgment by the Court of Appeal in the case of Newbigin v Monk. This will be welcome news to developers who are either in the process of redeveloping, or who have recently redeveloped, an office building which was not capable of occupation.

Inheritance Tax (“IHT”) Reliefs

There are certain assets which, when transferred, may be subject to tax relief thus reducing the amount of IHT payable, even reducing it to zero. The two most common reliefs are business property relief (“BPR”) and agricultural property relief (“APR”) and are available both for lifetime gifts and on death.

HS2 announces development partner

On the 9th February HS2 Ltd announced the appointment of its development partner and engineering and environment consultants for Phase 2b (the sections between Crewe and Manchester and between the West Midlands and Leeds) as CH2M, the same company appointed for Phase 1.
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