At the time of typing, The Leasehold and Freehold Reform Bill (‘the Bill’) has just passed through the House of Commons and the second reading of the Bill in the House of Lords has just begun. The aim of the Bill is to ‘make the long-term...
Capital Gains Tax (CGT) is a tax paid on any gains made when an asset is sold, for example, a second home or shares. The annual CGT exemption allows for a certain value of gains to be made before any tax is payable with the current exemption being...
Things to consider for a Tenant when negotiating heads of terms of a commercial lease Have you found a home for your business and decided to lease a commercial space? The next step will be to negotiate Heads of Terms. This process can be new and tricky...
From 8th July 2020 the majority of purchasers in England and Northern Ireland will either pay no – or at the very worst, a reduced amount of Stamp Duty Land Tax (‘SDLT’) when completing their property purchase. The temporary...
Most legal professionals view Rentcharges as an annoying quirk of a bygone era and while they may well be correct it is essential that you are aware of the implications of owning – or buying – a property which is subject to a Rentcharge. ...
Absent freeholders or landlords When a landlord is absent, the leaseholders might think “happy days” with benefits such as quiet enjoyment of the property without the interference of the landlord or the lack of expensive service charges. ...
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