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.
Having only rarely troubled insolvency practitioners, the farming sector now finds itself in an unusually delicate situation as industry observers predict a run of farm insolvencies with incomes likely to fall as BPS payments are replaced with environmental subsidies.
Rebecca Mushing tells us about how she came to fall in love with the industry, the ways in which women are working together to make the sector less male-dominated, and what advice she would give to young women considering a career in planning.
Whether you are an SME that often finds yourself having to accept your suppliers’ standard terms in order to close the deal, or you are an entity that has the commercial clout to be able to impose your own standard terms in your commercial arrangements.
The cost of intellectual property protection is notoriously high, particularly if you are seeking worldwide protection. It is a common misconception, however, that protection only arises when a registration of a particular intellectual property right is successfully achieved.
It is difficult for a landlord in the current climate to achieve the onerous conditions he used to be able to achieve - such as compliance with lease covenants – in lease break clauses.
Suppliers and customers would ideally prefer to rely on their own respective standard conditions. Sometimes supplier and purchaser present each other with their own standard terms resulting in two conflicting documents jockeying for precedence; the so-called "battle of the forms".
The relationship between trustee and beneficiary is a fiduciary relationship. Beneficiaries rely upon the trustee to act at all times exclusively in the best interests of the trust and to fully engage in any decisions that relate to the trust.