The Landlord and Tenant Act 1954 (“LTA”) is not a new piece of legislation. It grants commercial tenants statutory rights, giving them the right to renew their lease on substantially the same terms if they remain in occupation at the end of the term.

As lenders rely more and more on their powers to appoint an LPA Receiver, a recent case has clarified the Receiver’s obligations, both to the lender and its borrower.

A patent is a published document which describes an invention and provides the inventor with a monopoly right to exploit that invention for a specified period.

At present, it’s hard to miss the daily news reports regarding the growing number of cases of coronavirus and, sadly, the subsequent deaths. As the situation and lock-down looks set to continue over the next few weeks, or potentially months, we expect to receive increasing numbers of enquiries about making a will.

Requests from commercial tenants for rental holidays in the light of a drop in business caused by the coronavirus pandemic have become commonplace. Analysis indicates that overall rent collection for the March quarter fell by over 25% in the UK.

The COVID-19 outbreak has already had a significant impact on the performance of business to business contracts across the country.

This article sets out an example of the types of schemes that we are seeing, how we expect HMRC will treat these schemes, the potential outcomes of such schemes and what we can do to help.

We have been following the travails of the high street for over 12 months where changing shopping habits, business rates and rent increases have been contributing to a growing strain on many landlord / tenant relationships.

Government plans to introduce a new form of shared ownership lease from April 2021 will apply to all schemes funded by the 2021-26 Affordable Homes Programme. The intention is that it will be more consumer friendly, easier to access and allow shared owners to increase the stake in their home in a more manageable and affordable way.

A recent Supreme Court ruling (R (Haworth) v HMRC) has highlighted the difficult line trodden by taxpayers who decide to challenge HMRC’s opinion that they are not entitled to the tax advantage conferred by entering into a particular tax arrangement.